TMI Blog2001 (9) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... goods have been given these benefit of Notification, and invoices showing the sale to Hospital. After hearing the learned SDR, Misc. Application is allowed and additional evidences are taken on record. 3. The learned Consultant, submitted that the Appellants imported a consignment of Ventilator Tubing from M/s. Cleveland Tubing Inc., Cleveland, Tennessee; that in Bill of Entry dated 16-2-2001, they claimed benefit of Notification No. 16/2000-Cus. (Serial No. 320B) which provides Nil rate of duty to "Accessories of the medical equipments" specified in List 28 (Sl. Nos. 27 and 30 i.e. Respirators including ventimeters; and Ventilator used with anaesthesia apparatus); that the Additional Commissioner disallowed the exemption under Adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itates in supplying the humidified Oxygen and other medication/gases to the patient and squarely falls within the definition of accessories laid down by Supreme Court in Annapurna Carbon Industries Co. v. State of Andhra Pradesh, 1976 (37) STC 378 (S.C.). He also relied upon the decision in the case of Sri Ram Impex v. Commissioner of Customs, Mumbai, 2001 (127) E.L.T. 172 (T) wherein the benefit of Notification No. 16/2000-Cus. was extended to Catheter being an adjunct or accompaniment to the haemodyliser. Finally he submitted that similar consignments are still being cleared under Notification 16/2000 and in support he referred to Bill of Entry No. 325610, dated 16-3-2001. 4. Countering the arguments, Shri R.D. Negi, learned S.D.R., sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... testing instruments. "According to Note 2(b) to Chapter 90 Parts and Accessories, if suitable for use solely or principally with a particular kind of machine, instrumental or apparatus, are to be classified with the machines, instrument or apparatus of that kind. The appellants have also brought on record the Certificates of the doctors specialised in the field of Anaesthesia; that the Tubing imported by them is respirator Tubing only and cannot be used for any other purpose. An accessory is an object or device that is not essential itself but that adds to the beauty, convenience or effectiveness of something else. Accordingly to "Words Phrases of Central Excise and Customs" by S.B. Sarkar, Random House Dictionary defines accessory as a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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