1997 (11) TMI 262

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....tation aids for the handicaps was not available for the products manufactured by the appellant, namely, orthopaedic implants like hip joints, screes, (sic) plates, nails etc. used in joints, broken bones during orthopaedic operations. Accordingly, duty demand of Rs. 95,972.10 was confirmed leading to the present appeal. 2. On behalf of the appellant, it was submitted by Shri S.V. Nankani, learned Advocate that they had filed technical information before the adjudicating authority in support of their claim that the goods in question fell within the scope of the expression used in the subject exemption notification but the same had not been considered while passing the order. The Additional Collector, it was contended, had taken a nar....

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....cannot function normally and only by being implanted in the bones would he be able to rehabilitate himself and function under near normal circumstances. It was also pointed out by him that the dispute relates to a small period viz. July 1986 to October 1986 and both before this period as well as afterwards, the same products were being extended the benefit of exemption for duty. He pleaded that the appeal may be allowed and orders set aside. 2. Opposing the arguments by the learned Counsel, Shri S. Numthuk, learned DR submitted that the items covered in the exemption notification were artificial limbs and rehabilitation aids for the handicaps. He stated that the subject items are not artificial limbs as that would refer to the compl....