Customs exemption for pacemaker programmers denied where Chapter 91 goods fell outside the notification's covered tariff chapters.

Programmers for pacemakers classified under Heading 91.07 were not covered by Notification No. 30/88-Cus., because the exemption applied only to specified goods falling within Chapters 84, 85, 90 and 98 of the Customs Tariff. The record showed that the imported goods were described as programmers for pacemakers and were intended for use with a pacemaker, while the contrary view that they were light-sensitive time-switches for street-light control was unsupported by the invoice, bill of entry, or assessment order. The exemption claim therefore failed.

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Issues: Whether programmers for pacemakers classified under Heading 91.07 of the Customs Tariff were entitled to exemption under Notification No. 30/88-Cus. dated 01-03-1988.

Analysis: The goods were described as programmers for pacemakers and were found on record to have been imported for use with a pacemaker. The exemption notification extended concessional duty only to specified goods falling within Chapters 84, 85, 90 and 98 of the Customs Tariff. Goods falling under Chapter 91 were not covered by the notification. The finding that the goods were light-sensitive time-switches for street-light control was not supported by the description in the invoice, bill of entry, or the order of the assessing authority.

Conclusion: The goods were not eligible for the benefit of Notification No. 30/88-Cus. and the exemption claim failed.

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