Ordinary meaning of "internal use" controlled customs exemption for imported defibrillators and pacemakers, rejecting a narrow reading.

The expression "internal use" in the customs exemption entry had to be given its ordinary meaning, and could not be restricted by an artificial construction suggested by the Revenue. The imported D.C. defibrillators and pacemakers were not shown, on the evidence, to be usable inside a patient's body, nor was there proof that they could be used anywhere other than the operation theatre. In the absence of such evidence, the exemption under Notification No. 21/2002-Cus could not be denied on a narrow reading of the entry. The imported goods were therefore treated as covered by the notification, and the denial of exemption was unsustainable.

---

---

Issues: Whether D.C. Defibrillators for internal use and pacemakers imported by the appellant were entitled to exemption from customs duty under Notification No. 21/2002-Cus dated 01.03.2002 on the ground that they were meant for internal use.

Analysis: The expression "internal use" had to be construed in its ordinary sense and not in the manner suggested by the Revenue. The equipment was not shown to be usable inside the body of a patient, and the Revenue adduced no evidence to establish that it could be used anywhere other than the operation theatre. In the absence of such evidence, the exemption entry could not be narrowed down by an artificial interpretation.

Conclusion: The imported goods were covered by the exemption notification and the denial of exemption was unsustainable.

---