1994 (7) TMI 195

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....ehalf of the appellant. At the outset of the hearing, the Bench pointed out that the appeal memo has not been drafted properly and there is complete ignorance on the part of the Assistant Collector to file an appeal. The Act vests the right to file an appeal only to the Collector and the Assistant Collector cannot be treated as an appellant. To Bench's query, the learned SDR made an oral prayer for grant of permission for change in the cause title. After hearing the learned SDR, in the interest of justice, we order the amendment of cause title as Collector of Customs, Hyderabad v. M/s. Kay Cee & Co. Registry is directed to change the title accordingly. Now, coming to the hearing of the stay application, when Shri B.K. Singh was on his legs,....

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.... No. 4 i.e. relying on a certificate from Nizam's Institute of Medical Sciences was not proper and as such, the order is bad in law. He pleaded for the exercise of inherent powers in granting stay as prima facie Revenue has got a good case on merits. Nobody has appeared on behalf of the respondents. 3. We have heard the learned SDR and have gone through the records. We have duly looked into the invoices. The description in the invoices has been given as under :- "Compressed Air Life Saving Breathing Equipment." We have also perused the catalogue of the imported items which appear from Pages 18 to 24 of the paper book. A perusal of Page 21 of the catalogue of Mark 5 Oxygen Concentrator Maintenance and Repair Manual by Nidek Med....

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....acturer clearly shows that it has to be used for medical equipment. The Collector (Appeals) in his order in Para Nos. 4 & 7 has observed as under :- "4. The opinion given by Nizams Institute of Medical Sciences is that the equipment imported is an Oxygen Concentrator. Oxygen Concentrator is indicated for people who require long Oxygen Therapy and it is life saving. They further opined that the equipment can be categorised as life saving equipment. 7. Nizams Institute of Medical Sciences call it a life saving equipment. So to that extent it falls under life saving equipment under 208/81-Cus. Now the issue is that whether it is a complete breathing apparatus or not. The Assistant Collector considers it not for the reason that ....