TMI Blog2019 (2) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... d still be eligible for exemption under the notification. Coming to the second contention that the accessories were imported separately and not with the main equipment, this is a factual position and is not in dispute. There is nothing in this notification which requires the accessories or spare parts to be imported along with the main equipment only to claim the benefit of this notification. Such an interpretation of the first appellate authority is not supported by the wording of the exemption notification. Since, these two are the only points of dispute, it can be held that the assessee is eligible for exemption notification in respect of the accessories imported by them. Appeal allowed - decided in favor of appellant. - Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit of this exemption notification to the accessories imported by the appellant in his Order-in-Appeal No.03/2011 (impugned order). Aggrieved by the impugned order, this appeal has been filed by the appellant. 3. Learned counsel for the appellant submits that the main equipment which they have imported is gas manifold system which is essential for supply of gases like Oxygen, Nitrous Oxide, Carbon dioxide etc., to patients at the time of surgery and for life saving procedures. He submits that they have paid Customs Duty as determined by the authorities to avoid demurrages but contends that they are eligible for the benefit of notification 21/2002-CUS (S.No.362). The relevant portion of this notification is as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in terms of Rule 2(a) of General Rules of Interpretation, imported accessories cannot be classified with the main item imported because they were imported separately. 5. Thus, holding that the accessories in question, classifiable under various chapters of the Customs Tariff, not imported along with the main equipment are not eligible for exemption under notification 21/2002-CUS he denied the exemption. 6. It is the contention of the learned counsel that such an interpretation is incorrect because Column No.2 of the notification clearly mentions that the goods can fall under chapter 90 or any other chapter to be eligible for exemption. The description of the goods in Column No.3 of the notification says hospital equipment and cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Chapter 90. They could fall under any chapter of the Customs Tariff and still be eligible for exemption under the notification. Coming to the second contention that the accessories were imported separately and not with the main equipment, this is a factual position and is not in dispute. The description of the goods eligible for exemption as per the notification is as follows: Hospital Equipment (equipment, apparatus and appliances, including spare parts and accessories thereof, but excluding consumable items) for use in specified hospitals 9. We do not find anything in this notification which requires the accessories or spare parts to be imported along with the main equipment only to claim the benefit of this notification. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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