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Commissioner of Customs (Airport) Chennai Versus Vishal Surgical Equipment Co. (P) Ltd.

2016 (2) TMI 356 - CESTAT CHENNAI

Import of medical equipment - exemption benefit of Customs Notification No.21/2002 under List 37 of S.No.363A of the Table vide Item No.82 and CE Notification No.6/2002 at Sl.No.267A. - M2A Capsule Endoscopy Given Diagnostic System (Wireless Endoscopy) - Held that:- Item No.82 of List 37 at Sl.No.363 of the Table appended to Notification No.21/2002-Customs covers both "Fibreoptic Flexible Oesophago Gastroscope" and also "Video Oesophago Gastroscope". The equipment which is imported by the respon .....

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D SHRI P.K. CHOUDHARY, JUDICIAL MEMBER For the Petitioner : Shri Veerabadra Reddy, JC (AR) For the Respondent : Shri Ajay Kumar Gupta, Consultant ORDER PER R. PERIASAMI Revenue filed appeal against Commissioner(Appeals) order dt. 14.2.2015 with application for stay of operation of the order. Since the appeal is of the year 2005, we consider it appropriate to take up the appeal itself for disposal. Appeal is taken up for hearing after disposing the stay petition filed by Revenue. 2. The responden .....

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the ground that the imported equipments M2A Capsule Endoscopy Given Diagnostic System (Wireless Endoscopy) is not covered under Item No.82 of the List. On appeal by the respondent, the Commissioner (Appeals) in her impugned order allowed the benefit of exemption notification. Aggrieved by this, Revenue filed the present appeal. 3. Heard both sides. Ld. A.R submits that the imported equipment is a Wireless Gastro Endoscopy functioning based on the capsule containing video camera which is tracked .....

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l Gasrointestinal Endoscopy-The Fundamentals". He drew our attention to earlier history of the notification where under Notification No.20/99 dt. 28.2.1999 these goods were listed under List No.23 item No.23, 25 (S.No.275 of the Table). Item No.23 covers "Video Laryngo Bronchoscope and Video Oesophago Gastroscope". Item No.25 covers "Fibroptic Flexible Oesophago Gastroscope" which is parallel to the present notification No.21/2002 at Item 82 of the List 37. Both the entr .....

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that Commissioner (Appeals) has dealt the issue in detail in her order at page 5. On perusal of the product catalogue, literature and the extracts of journals of Gastrointestinal Endoscopy, we find that Video Capsule Endoscopy which is advanced Endoscopic System which provides visualization of gastrointestinal track by transmitting images wirelessly from a disposable capsule with data recorder which is worn by the patient in the form of belt which is again connected to computer system when comp .....

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