Laparoscope lamp exemption upheld where import documents and product literature showed tungsten halogen lamps were meant for medical equipment use.

Tungsten halogen lamps imported as spares for medical equipment were held to fall within the exemption for lamps used for laparoscope under Notification No. 200/82-Cus. The classification turned on the described end use of the goods, and the bill of entry and product literature supported their use for laparoscope. As the adjudicating authority did not dispute that use and the record contained no material showing otherwise, the exemption was allowed and the Revenue's challenge failed.

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Issues: Whether tungsten halogen lamps imported as spares for medical equipment were entitled to the benefit of Notification No. 200/82-Cus. as lamps used for laparoscope.

Analysis: The notification granted exemption to the specified goods, including bulbs and lamps. The relevant question was whether the imported lamps fell within the category of lamps used for laparoscope. The record showed that the bill of entry described the goods as tungsten halogen lamps spares for medical equipment, and the product literature supported their use for laparoscope. The adjudicating authority had not disputed this use, and nothing on record showed that the lamps were not meant for laparoscope.

Conclusion: The imported lamps were eligible for the benefit of Notification No. 200/82-Cus., and the Revenue's appeal failed.

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