AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
1989 (8) TMI 235
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....ies concerned from the perusal of the documents that the imported goods may not be eligible either for clearance under OGL or for duty free clearance as claimed by the appellants. It also further appeared to the authorities concerned that it was not clear as to how and under what circumstances the two sets said to be free of charge samples could be sent by the suppliers. The appellants were, therefore, asked vide Query Slip to submit full correspondence with the supplier and catalogue as also to explain O.G.L. coverage and the circumstances under which two sets could be supplied free of charge etc. In reply the appellants' Clearing Agents submitted two letters dated 22-5-1985 and the 6.6.85 stating that no other correspondence was available. It was also stated that no catalogue was available with them. In the said letter dated 6-6-85 New Delhi Liaison Office of M/s. Mitsubishi Corporation certified that their manufacturer M/s. Shown Koatsu Kogyo Co. Ltd. had supplied two pieces of Compressed Air Breathing Apparatus as samples free of charge for getting approval from the buyer. In their letter dated 22-5-1985 M/s. Shown Koatsu Kogyo Co. gave a technical write-up on the Compressed Ai....
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....the imported "Intermittent Pressure Breathing Apparatus". 5. As regards eligibility for clearance under OGL: Before we proceed with regard to the claim of the appellants that the imported goods were eligible for clearance under Open General Licence vide Appendix 6, List 2, Serial No. 11 of Import & Export Policy April, 1984 - March, 1985, it would be useful to reproduce the said entry which runs thus - "APPENDIX 6 LIST 2 List of Life Saving Equipment allowed for Import under the Open General Licence 1.to10. xx xx xx xx 11. Portable Intermittent positive pressure breathing apparatus with accessories/compressed air breathing apparatus sets and other breathing protection equipment used by the fire services, filter self rescuer for mines. 12.to47. xx xx xx xx" 6. It was contended by Shri N.C. Sogani, learned Cons....
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.... we find that the subject apparatus were examined in original and on examination the cylinders were found to be big oxygen gas cylinders and generally seen in hospital for supply of oxygen gas. The Collector (Appeals) in his impugned order has stated that as per the documentary evidence on record the net weight of the subject apparatus sets was more than 61 kgs per set of which the weight of the mask and the tubing was of nominal weight. On these observations the Collector (Appeals) had recorded a finding that the cylinders in question cannot be carried on person, easily lifted or carried from one place to another. The Adjudicating Authority has also recorded a finding that the cylinders in question was quite heavy and about six feet high (almost like an industrial gas cylinder). We agree with this finding and reject the contention of the learned Consultant that the subject cylinders were portable because it could be moved from place to place by mounting on a small trolley. 7. Attacking on the findings recorded by both the authorities below that the subject cylinders were not needed for fire services or filter self-rescuer for mine Shri Sogani, learned Consultant submitted that th....
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....5 we find that the appellants did apply for amendment by stating that they by mistake wrote 20 cylinders but in fact suppliers had supplied 22 cylinders and therefore the letter dated 18-8-85 be amended accordingly. With reference to this letter of the appellants dated 21-8-85 the Chief Controller of Explosives amended the licence, as desired. The relevant portion of the said permission of the Chief Controller of Explosives vide his letter dated 26-8-85 reads as follows - "G. 3(4) 52/SK/84 Government of India Department of Explosives Nagpur, Dated the 26th Aug., 85. To Shri Bankey Behari Lal Board Mills, 45, Lekh Ram Road, Darya Ganj, NEW DELHI -110 002. Sub: Import of 22 nos. medical Oxygen cylinders conforming to JIS:B:8241 specification, bearing Sr. Nos. SBBBM 00001 to SBBBM 00020 & Sample 18 and Sample 19 manufactured by M/s. Shown Koatsu Kogyo Ltd., Japan - inspected and certified by Bureau Veritas - Permission for filling. Dear Sir, Reference your letter dated 21-8-85. Licence No. G. 3(4) 52/SK/S4, dated 18-5-85 is returned herewith duly amended, as desired. Yours faithfully, Sd/- (S.K. Bhardwaj) Controller of Explosives for Chief-Controller of Explosi....
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....ty is the Director General or Dy. Director General or Assistant Director General of Health Services. But the impugned goods are not covered by any such certificate nor imported under the sponsorship of the Ministry of Health and are intended for use in industry as a safeguard to an able-bodied person in rescue work. Hence the impugned goods are not strictly covered by Notification 208/81-Cus. for facility of clearance without payment of duty". 14. Attacking on the said findings Shri Sogani, learned Consultant submitted that the said Notification does not restrict the scope of the goods for use only in Hospital and as long as the goods are covered by the description "compressed air breathing apparatus sets" mentioned in the Notification as amended they would be eligible for the benefit under the said Notification. As regards the need of recommendation/certificate of the competent authority i.e. to say Director General of Health Services, Shri Sogani, learned Consultant submitted that when the goods imported are specifically covered by Sr. No. 5, Part-B of the said Notification there was no question of approaching the Director General of Health Services on a specific recommendation.....