Customs exemption for image intensifier systems upheld where components together formed eligible medical equipment.

Imported image intensifier systems comprising a control unit, monitor, X-ray module and image intensifier tube were treated as a single medical equipment for classification under Notification No. 21/2002-Customs, Sl. No. 363(A) read with Item No. 72 of List No. 37. The lower appellate authority accepted that the bundled components together constituted an image intensifier, and the Revenue's contention that the benefit applied only to an isolated component was not supported by the record. The view was also aligned with an earlier interpretation involving similar medical equipment. The goods were therefore held eligible for the notification benefit.

---

---

Issues: Whether the imported image intensifier system and its constituent components were eligible for the benefit of Notification No. 21/2002-Customs under Sl. No. 363(A) read with Item No. 72 of List No. 37.

Analysis: The imported equipment was found to consist of four components, namely the control unit, monitor, X-ray module and image intensifier tube. The lower appellate authority held that these components together constituted an image intensifier and therefore fell within Item No. 72 of List No. 37. The Revenue's challenge was not supported by the record, and the claim that the benefit was confined only to an isolated component was not found tenable. The decision was also consistent with an earlier view taken on a similar medical equipment under the same notification entry.

Conclusion: The imported goods were held eligible for the benefit of the notification, and the Revenue's challenge failed.

---