TMI Blog2024 (1) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... t is very clear these are used for surgical procedures including for laparoscopy / endoscopic surgeries. As per HSN under chapter 9018 which is meant for instruments and appliances for human medicine or surgery includes surgical staplers for inserting staplers to close the wounds. Whether they are eligible for the benefit of the notification as per Sl. No.363(B) as accessories of List 37 of the Notification No.21/2002-Cus.? - HELD THAT:- The expert s opinions as recorded by the authorities clearly show that these items auto suture products are essential for Endoscopic/Laparoscopic equipment and this fact is not disputed. As rightly held by the Commissioner (Appeals), the fact that they are multifunctional units will not make them inel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sories for endoscopic/laparoscopic surgery. The Commissioner (Appeals) after examining the expert s opinions, who stated that the autosuture products are essential for endoscopic/laparoscopic surgeries as they enhance the performance during the surgical procedures, hence allowed the benefit of the exemption Notification. Aggrieved by this order, Revenue is in appeal before us. 2. The Revenue is in appeal on the ground that the goods are surgical tools and not accessories of laparoscopic/endoscopic surgery. Any exemption Notification has to be interpreted strictly and the burden relies on the respondent to prove that these are falling under Sl. No.82 of List 37 of the said Notification, hence it is requested that the Order-in-Original sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stitch instruments, hand instruments, ligating clips, GIA/Endo GIA/Endo GIA Reticulator Disposal Loading Units, Versaport/Visiport (Trocars) etc., manufactured by Tyco Healthcare are used in gastro intestinal surgeries in addition to Ostomy management viz., surgically critical creation or closing of an artificial operating in such procedure as Colostomy, Illeocolostomy, Illeal Conduit, Urostomy. These essential accessories of Endoscopic/Laparoscopic equipment enhance the performance during the above surgical procedures . 4.1 But based on the fact that the scissors, knives, forceps, clamps, clips, needle holders are classifiable separately under 9018 9021 to 9018 9029 and endoscopes, fibroscopes and laparoscopes are classified un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .21/2002-Cus. For the purpose of clarity, it would be pertinent to reproduce Notification No.21/2002-CE along with relevant clauses of List 37, which reads as: S. No. Chapter or Heading No. or sub- heading No. Description of goods Standard rate Additional duty rate Condition No. (1) (2) (3) (4) (5) (6) 363 90 or any other Chapter The following goods, namely :-(A) Medical equipment (excluding Foley Balloon Catheters) and other goods, specified in List 37; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Brochoscope, Video Laryngo Brochoscope and Video Oesophago Gastroscope, Stroboscope, Fibreoptic Flexible Oesophago Gastroscope. 5. The expert s opinions as recorded by the authorities clearly show that these items auto suture products are essential for Endoscopic/Laparoscopic equipment and this fact is not disputed. As rightly held by the Commissioner (Appeals), the fact that they are multifunctional units will not make them ineligible as long as they are found to be accessories for the items list at Sl. No.22/82 of List 37 and Sl. No.61(b) of Notification No.6/2006-CE dated 1.3.2006. The Revenue has not placed anything on record to disprove the same. In view of the above, we do not find any justification in interfering with the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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