Functional characteristics of imported infusion pump satisfied exemption description for slow infusion of anti-cancer drugs.

The exemption for small portable pumps used for slow infusion of anti-cancer drugs was applied to an imported volumetric infusion pump because its catalogue and specifications showed microprocessor technology, a low controllable flow rate, and a portable design. Compatibility with multiple I.V. sets did not by itself disqualify the pump, and the record did not establish that it could not be used for slow infusion of anti-cancer drugs. On that functional basis, the pump satisfied the description in Notification No. 65/88-Cus., as amended, and qualified for the concessional exemption.

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Issues: Whether the imported volumetric infusion pump was eligible for exemption under Notification No. 65/88-Cus., as amended by Notification No. 123/94-Cus., against the description of small portable pumps for giving slow infusion of anti-cancer drugs.

Analysis: The relevant exemption entry covered small portable pumps used for slow infusion of anti-cancer drugs. The imported pump was shown by the catalogue and specifications to be a volumetric infusion pump with microprocessor technology, a low controllable flow rate, and a portable design. Mere compatibility with multiple I.V. sets did not disqualify it, and the record did not establish that it was incapable of being used for slow infusion of anti-cancer drugs. The appellate authority therefore treated the functional characteristics of the pump as satisfying the basic criterion in the exemption entry.

Conclusion: The pump was held eligible for the concessional exemption, and the Revenue's challenge failed.

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