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of <h1>Appellate Tribunal allows appeal for customs duty exemption on medical equipment</h1> <h3>SURGICAL EXPORTS CORPN. Versus COMMISSIONER OF CUSTOMS, DELHI</h3> SURGICAL EXPORTS CORPN. Versus COMMISSIONER OF CUSTOMS, DELHI - 1999 (109) E.L.T. 499 (Tribunal) Issues:- Import of life-saving medical equipment under customs duty exemption- Interpretation of Notification 208/81 for exemption eligibility- Consideration of medical opinion and technical literature in customs proceedingsImport of Life-Saving Medical Equipment under Customs Duty Exemption:The appeal before the Appellate Tribunal CEGAT, New Delhi involved the import of life-saving medical equipment, specifically catheters and guidewires, under foreign post parcel No. D-99312. The appellant claimed the benefit of Notification 208/81 (as amended) for customs duty exemption. The equipment was intended for selective cerebral and spinal angiography, crucial processes for saving lives from conditions like paralysis. The appellant argued that the imported items should be considered as Life Saving Equipment eligible for customs duty exemption.Interpretation of Notification 208/81 for Exemption Eligibility:The appellant contended that the adjudicating officer did not consider the opinion of an Associate Professor from the Department of Radiology, Medical Sciences, Lucknow, who confirmed that the imported goods could be used for selective cerebral and spinal angiography as well as embolization. The Tribunal noted that the exemption Notification covered items such as 'Intra-arterial catheters and guidewires for selective cerebral angiography and spinal angiography.' The technical literature and certificate presented by the appellant demonstrated that the catheter and guidewire were components of a set used for superselective angiography and embolization, thereby substantiating their claim for the benefit of the exemption notification.Consideration of Medical Opinion and Technical Literature in Customs Proceedings:The Tribunal considered the arguments presented by both parties. While the Department reiterated its view that the importers failed to prove the item's entitlement to the claimed exemption, the Tribunal found merit in the appellant's contentions. The technical literature, including a reprint of an article on superselective angiography and embolization, along with the certificate from an Associate Professor certifying the equipment's usage for angiography and embolization, played a crucial role in the Tribunal's decision. Consequently, the Tribunal set aside the impugned order and allowed the appeal in favor of the appellant, recognizing the equipment as eligible for customs duty exemption under the specified notification.In conclusion, the judgment by the Appellate Tribunal CEGAT, New Delhi highlighted the importance of considering medical opinions, technical literature, and the specific language of exemption notifications in customs proceedings related to the import of life-saving medical equipment.
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