1991 (2) TMI 270

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.... Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  The issue for determination in this appeal is the eligibility of "Follicle Aspiration Set "imported by the respondents herein to the benefit of Exemption under Notification No. 208/81-Cus., dated 22-9-1981 (under Sl. No. 32 of Part B of the Schedule - covering Suction Catheters). The Assistant Collector assessed the goods wi....

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....e for reverse flush. The needle is used to prick the abdomen of the lady patient to reach a follicle of the ovary from where the fluid containing ova will be extracted. The teflon tube, the cork and the other small tube for connecting to pump will aid in transfer of the ova from the follicle through the needle into a sterile receptacle fitted at the end of the cork. The follicle aspiration set is ....

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....ble scars. During the laparoscopy, the eggs will be aspirated from the follicles. An alternative to laparoscopic ovum pick-up is ultrasound-directed needle aspiration. This technique avoids a surgical procedure and is performed under a local anesthesia. The most common approach is placing the needle through the top of the vagina into the ovary or through the back of the bladder into the ovary. ....

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....holding that the Follicle Aspiration Set is a Suction Catheter falling within the scope of Sl. No. 32 of Part B of the Schedule appended to Notification No. 208/81-Cus. 6. In addition we may mention that the Assistant Collector had written to the Dean of K.E.M. Hospital on 30-8-1990 to enquire whether the imported set is a Suction Catheter and in response to that query the Dean of K.E.M. Hospit....