Customs exemption for catheter and guidewire upheld where technical and medical evidence matched the notification description.

Imported catheter and guidewire qualified for customs duty exemption where catalogue, invoice, technical literature and medical certificate showed that the goods formed part of a set used for superselective angiography, spinal angiography and embolization. The exemption entry for intra-arterial catheters and guidewires used for selective cerebral angiography and spinal angiography was therefore satisfied on the evidence, and the benefit of the notification could not be denied by adopting a narrow view of use. The importers' entitlement to exemption was upheld and the adverse order was set aside.

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Issues: Whether the imported catheter and guidewire were covered by the exemption notification for intra-arterial catheters and guidewires used for selective cerebral angiography and spinal angiography.

Analysis: The imported goods were supported by the catalogue, invoice and technical literature showing that the catheter and guidewire formed part of a set used for superselective angiography, spinal angiography and embolization. The medical certificate also confirmed that the equipment was utilised for cerebral and spinal angiography as well as embolization. On this material, the claim that the goods answered the description in the exemption entry was substantiated.

Conclusion: The exemption was held applicable and the finding was in favour of the assessee.

Final Conclusion: The importers established entitlement to customs duty exemption for the goods described in the notification, and the adverse order was set aside.

Ratio Decidendi: Where imported goods are shown by technical and medical evidence to answer the description in an exemption entry, the benefit of the notification cannot be denied merely on a narrow reading of their use.

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