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Issues: Whether the freeze dryer imported by the appellant was entitled to exemption under Notification No. 208/81-Cus. as a life-saving drug, medicine, equipment, accessory or spare part.
Analysis: The Notification granted exemption to life-saving drugs specified in its Schedule and also to drugs, medicines, equipment, accessories or spare parts not so specified, but only where the specified official of the Director General, Health Services, New Delhi certified in each individual case that the goods were life-saving and the certificate was produced at clearance. The certificate produced for the lyophiliser merely stated that it was usually required for manufacture of sera and vaccines. That description did not establish that the imported freeze dryer was itself a life-saving equipment. The Notification required strict satisfaction of the certification condition, which was not met.
Conclusion: The appellant was not entitled to the exemption under the Notification, and the denial of benefit was upheld.
Final Conclusion: The appeal failed because the imported goods were not shown to satisfy the specific certification requirement for exemption as life-saving equipment.
Ratio Decidendi: Exemption under a notification conditioned on individual certification that goods are life-saving can be granted only on strict compliance with that condition, and a general statement of utility is insufficient.
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