Exemption for cardiac catheters does not extend to stents, which are treated as a distinct medical device.

Stents were held not to fall within the exemption granted to cardiac catheters under Notification No. 17/2001-Cus dated 01.03.2001, because the notification was read as covering only specified catheter types. The Tribunal treated stents as a distinct medical device used with a catheter, but not as a catheter itself. Earlier decisions relied on by the respondent were not followed, as they were not considered a logical or binding basis for extending the exemption to stents. The Revenue's appeal therefore succeeded, and the exemption was denied for stents.

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Issues: Whether stents can be treated as cardiac catheters for the purpose of exemption under Notification No. 17/2001-Cus dated 01.03.2001.

Analysis: The exemption notification was read as extending benefit only to specified catheter types, while stents were treated as a distinct medical device used with a catheter but not as a catheter itself. The Tribunal also noted that the earlier decisions relied upon by the respondent were not followed, as they were not regarded as furnishing a logical or binding basis for extending the exemption to stents.

Conclusion: Stents are not covered by the exemption available to cardiac catheters, and the Revenue's appeal succeeds.

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