Customs duty exemption for certified ostomy products upheld where the health services certificate satisfied the notification's conditions.

Imported ostomy products qualified for customs duty exemption under Notification No. 208/81-Cus. because clause (c) covered life-saving drugs, medicines, equipment, accessories or spare parts certified by the designated health services authority, and the prescribed certificate was produced at clearance. The authorities did not dispute the existence of the Directorate General of Health Services certificate, so the statutory condition for exemption was satisfied. On that basis, it was unnecessary to determine whether the products were used before, during or after surgery, and denial of the duty benefit was unsustainable.

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Issues: Whether the imported ostomy products were entitled to exemption from customs duty under Notification No. 208/81-Cus. on the basis of the certificate issued by the Directorate General of Health Services.

Analysis: The exemption notification contained clause (c), which extended benefit to life-saving drugs, medicines, equipment, accessories or spare parts not specified in the earlier headings, provided the goods were certified by the designated health services authorities as life-saving and the prescribed certificate was produced at clearance. The record showed that the petitioners had obtained the requisite certificate from the Directorate General of Health Services, and the authorities did not dispute its existence. In that situation, it was unnecessary to decide whether the products were used before, during, or after surgery, because the governing condition for exemption under clause (c) stood satisfied.

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

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