Import classification of medical equipment in CKD condition turned on whether the goods were complete equipment or component parts.

Imported articles described and examined as a set of parts were treated as a complete hand-held oximeter in CKD condition, not as mere component parts. On the facts, the Tribunal accepted the original authority's reading of the import documents and the nature of the goods, and rejected the attempt to classify them as separate components. As a result, the goods were not entitled to the benefit of Notification No. 66/88-Cus., and only Notification No. 65/88-Cus. applied.

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Issues: Whether the imported goods were component parts eligible for the benefit of Notification No. 66/88-Cus. or a complete medical equipment in CKD condition eligible only for Notification No. 65/88-Cus.

Analysis: The imported articles were described and examined as a set of parts that together formed a hand-held oximeter. The lower appellate authority had treated them as component parts and extended the benefit of Notification No. 66/88-Cus., but the original authority had found, on a reading of the import documents and the nature of the goods, that the import was of a complete medical equipment and not merely separate components. The Tribunal held that this finding was correct and that the attempt to treat the goods as only component parts was not justified on the facts.

Conclusion: The goods were held not entitled to Notification No. 66/88-Cus. and the revenue's case that Notification No. 65/88-Cus. alone applied was accepted.

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