Exemption for video oesophago gastroscope extends to wireless capsule endoscopy equipment used for gastrointestinal visualisation.

An exemption entry describing a "video oesophago gastroscope" was held to cover wireless video capsule endoscopy equipment where its essential function was video-based visualisation of the gastrointestinal tract. The absence of the word "wireless" in the notification did not exclude the device, because the technical material showed it operated as a video gastroscope within the scope of Item No. 82 of List 37 in Notification No. 21/2002-Customs. The exemption was therefore admissible, and the Revenue's challenge failed, leaving the appellate order granting the benefit undisturbed.

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Issues: Whether wireless video capsule endoscopy equipment was eligible for exemption under Item No. 82 of List 37 in Notification No. 21/2002-Customs.

Analysis: The entry covered both fibreoptic flexible oesophago gastroscope and video oesophago gastroscope. The imported equipment functioned as a video-based gastro endoscopy system transmitting images wirelessly from a capsule, and the absence of the word "wireless" in the notification did not exclude it. The technical material showed that the device was a video gastroscope used for visualization of the gastrointestinal tract, bringing it within the description used in the exemption entry.

Conclusion: The equipment was correctly held to fall within Item No. 82 as a "Video Oesophago Gastroscope", and the exemption was admissible.

Final Conclusion: The Revenue's challenge to the exemption failed, and the impugned appellate order allowing the benefit of Notification No. 21/2002-Customs was sustained.

Ratio Decidendi: An exemption entry referring to a video oesophago gastroscope covers a wireless video capsule endoscopy system when its essential function is video-based visualization of the gastrointestinal tract.

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