1987 (2) TMI 380

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.... [Order per : G. Sankaran, Vice-President].  - The captioned appeal was originally filed as a revision application before the Central Government which, under Sec. 131.B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it. 2.  The dispute involved in the present case is whether the E.C.G. machine importe....

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....y would be chargeable on the goods. On the other hand, if the claim for free entry under the said rule is upheld, goods would be eligible for duty free entry. The present case is not an instance of baggage articles being imported in excess of the entitlement to duty free allowances. It is one where, depending upon the view ultimately taken, the goods would attract duty or would be eligible for dut....

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....ee or its equivalent in science, technology, medicine or engineering as the case may be, from an Indian or foreign university and has been employed or engaged abroad in his field of specialisation for at least one year." The appellant's contention is that though she has not taken post-graduate degree in cardiology, the E.C.G. equipment is very useful in her practice as a diagnostic aid in the c....

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....The equipment should be one which the person concerned ordinarily requires in the exercise of his or her profession. In this connection, we note that the requirement of the Rule read with the explanation thereto is that the person concerned must hold a post-graduate degree in the specified fields. Admittedly, the appellant holds a postgraduate degree in medicine. She has been engaged abroad in the....