TMI Blog2016 (2) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... ine. As per the technical definition "Gastro Intestinal Video Endoscope", it is nothing but Gastroscope using Video technology. The present equipment is based on wireless capsule and which covers not only throat but also entire gastro intestinal tract. - Benefit of exemption allowed. - Appeal No. C/SO/194/2005 & C/277/2005 - FINAL ORDER No.40142/2016 - Dated:- 28-1-2016 - SHRI R. PERIASAMI, TECHNICAL MEMBER AND 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 appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents reiterated the findings of Commissioner (Appeals) and also produced copies of literature, catalogue and relevant journals of Gasrointestinal Endoscopy and also extracts from the book of Practical 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 entries are one but still retained both Fibroptic Flexible Oesophago Gastr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... troscope and also Video Oesophago Gastroscope . The equipment which is imported by the respondent is fully automatic (wireless) used for gastro endoscopy from mouth to intestine. We find that the description used in the entry is Video Oesophago Gastroscope . Revenue's contention that the word wireless is not mentioned in the notification is not justified. What is allowed in the entry Sl.No.82 is Video Oesophagus Gastroscope . As per the technical definition Gastro Intestinal Video Endoscope , it is nothing but Gastroscope using Video technology. The present equipment is based on wireless capsule and which covers not only throat but also entire gastro intestinal tract. Therefore, we hold that equipment in dispute is rightly covere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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