2009 (8) TMI 280

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.... Ms. Prameela Viswanathan, Advocate, for the Appellant. Ms. Indira Sisupal JDR, for the Respondent. [Order per: Jyoti Balasundaram, Vice-President]. - In both these cases, the Revenue objects to the extension of the benefit of Notification No. 17/2001-Cus., dt. 1-3-01 in terms of Sl. No. 348 List 29 to "Cardiac Stents" imported by the respondents on the ground that they are not accessories ....

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.... find that the importers have produced a certificate from Dr.G.Sudarsana, Senior Cardiologist, Southern Railway Headquarters Hospital, Chennai which reads as under:- "Percutaneous Transluminal Coronary Angioplasty is a life saving procedure done for patients who have severe heart ailments. Patients develop blocks in their coronary arteries and their branches which leads to heart attack. Followi....

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....ged at the point where the lesion has occurred. Once the stent is deployed at its location the PTCA balloon catheter is pulled back. The stent deployed at the point of lesion makes sure that the blood flow is restored back to normal at that location. Hence the stent improves the performance of the plain PTCA balloon catheter, when the Plain Baloon Angioplasty fails. So, the stent and PTCA balloon ....