Concessional duty for angiography equipment extends to CT scanners when technical evidence shows predominant use for angiography.

Imported computed tomography scanner was held to fall within the exemption entry for cardiac and vascular angiography systems under Notification No. 21/2002-Cus. The technical literature and user certificates showed that the scanner performed angiography by injecting contrast material and tracing blood flow, and the record indicated that its predominant use was for angiography procedures. Concessional duty was therefore available because the equipment satisfied the notified functional description. Exemption could not be denied merely because the scanner also had additional capabilities beyond the angiography function.

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Issues: Whether the imported Computed Tomography Scanner was entitled to concessional duty under Notification No. 21/2002-Cus. as a cardiac and vascular angiography system.

Analysis: The relevant entry covered cardiac and vascular angiography systems including digital subtraction angiography. The imported equipment was supported by technical literature and user certificates showing that multi-slice CT scanners perform angiography by injecting contrast material and tracing its flow through blood vessels. The material on record indicated that the scanner was predominantly used for angiography procedures and that its function fell within the scope of the notification entry.

Conclusion: The imported goods were covered by the exemption notification and the benefit of concessional duty was available to the assessee.

Ratio Decidendi: Where technical evidence establishes that imported equipment is predominantly used for the notified angiography function, exemption cannot be denied merely because the equipment may also have additional capabilities.

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