Medical equipment exemption applied to an imported diode laser because the later notification had no ophthalmology-only restriction.

Imported diode lasers qualified for exemption as medical equipment under Notification No. 16/2000-Cus. because the notification's plain language did not confine relief to devices used only in ophthalmology. The item was described as a medical diode laser used in dermatology, and the Revenue did not establish any language in the successor notification restricting the benefit by medical speciality. A clarification drawn from an earlier notification could not control the later text, which had removed the faculty-based grouping. The exemption was therefore available and the Revenue's challenge failed.

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Issues: Whether the imported diode laser was entitled to exemption under Notification No. 16/2000-Cus. dated 01-03-2000.

Analysis: The exemption notification covered medical equipment, and the item imported was a diode laser described as medical equipment used in dermatology. The Revenue failed to establish that the item was used only in ophthalmology. The clarification relied upon by the Revenue related to an earlier notification that grouped equipment under specific medical faculties, whereas the successor notification dispensed with such grouping. The notification had to be construed according to its plain terms, and nothing in its language restricted the benefit to diode lasers used in ophthalmology alone.

Conclusion: The diode laser was eligible for the exemption under Notification No. 16/2000-Cus. dated 01-03-2000, and the Revenue's challenge failed.

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