1998 (6) TMI 258

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....gible for the exemption "Small portable pumps for giving slow infusion of anti-cancer drug". The Assistant Collector of Customs denied the benefit of this notification and ordered that the duty be paid on merits. He observed as under : "The another equipment in question "NP-1500 Volumetric Infusion Pump" has been classified by the importer under CTH 9018.19 R/W Notification 123/94-Cus. Sl. No. 116. The Sl. No. 116 of the 123/94 reads as "small portable pumps for giving slow infusion to anti cancer drugs", on scrutinising the catalogue submitted by the party of Dai WHA Corporation Ltd. for "Model NR-1500 Volumetric Infusion Pump" it was observed that the equipment in question is compatible with almost any specific I.V. Sets and is fittabl....

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....he benefit was restricted to the pumps for infusion set for anti Cancer drugs, the scope of the notification could not be extended as had been done by the appellate authority. He prayed for restoration of the assessment order passed by the Asstt. Collector of Customs, New Delhi. 4. We have carefully considered the matter. The goods had been described in the invoice at page one of the paper book as Volumetric Infusion Pump. From the literature at page 10 to 12 of the paper book, it is seen that the pump imported was compatible with almost any specific I.V. sets. It has been mentioned that the goods imports have leading edge of the Micro processor technology. The Asstt. Collector of Customs had observed that the notification was speci....

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....t satisfies the basic criterion, that it is a small portable pump which is used for giving slow infusion of anti cancer drugs, there should be no reason to deny benefit of exemption on the ground that such pump can also be used for giving slow infusion of other drugs, and if the need arise, for giving faster infusion also, I find in the instant case that the pump is based on micro processor technology and the minimum flow rate, which can be controlled by the pump, is 1 ml. per hour. The total volume which can be infused in one cycle can go upto 9999 mls and the Keep Vain Open (KVO) function is only 1 ml/hour as in the case of other pumps. So far as the weight of the pump, though there are some portable pumps of lesser weight which are being....