TaxTMI 
TaxTMI 
1998 (9) TMI 281
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....;Under Bill of Entry No. 019271 dated 18-9-1991 appellants imported a consignment of defibrillator capacitors (life saving equipment). The same was assessed under Heading 8432.09 read with Notification No. 91/89-Cus. Appellants contested the assessment arguing that the item imported, i.e. capacitor was a component of DC Defibrillator (life saving equipment) and therefore eligible for the benefit of Notification No. 208/81. They claimed that the imported Defibrillator capacitors were eligible under the said notifications in terms of Sl. No. 6 as "Life Saving Equipments". 3. In adjudication Assistant Collector rejected the claim holding that these items were specifically excluded from the purview of the said notification. 4. I....
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....o (d), then it would have been mentioned as (a), (b), (c) and (d). But on the other hand, the word "and" is a conjunction after the entry against (d) and therefore the components listed under entry against (d) and therefore the components listed under Sl. No. (i) to (iv) are also covered under the exclusion clause. It is therefore difficult to accept the plea of the appellants that the entry at Sl. No. (i) to (iv) will have to be read in conjunction with the main entry and restrict the exclusion only to the items listed against (a) and (d). I, therefore, do not find any justification in this appeal ......". 6. Ld. Ashutosh Upadhyay, ld. Advocate stated that under the relevant portion of Schedule to Notification No. 208/81 the exclus....
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....f any type. These items belonged to the category of accessories of D.C. Defibrillators and pace makers. It also excluded certain equipments of D.C. Defibrillators, viz, (i) Polyester/Paper discharge capacitors, (ii) Discharge/Damp Relay, (iii) Connector, (iv) High Voltage Retractable, Flexible Wire. From the scheme of the Schedule to the Notification it was quite clear that there was no exemption available to capacitors which had been specifically mentioned as item (i) of the components of D.C. Defibrillators in the category of excluded items. The word "and" after item (d) of the excluded category go to show that components of Defibrillators mentioned as items (i) to (iv) would fall under the excluded category. If the intention of the Gover....
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....XX Life Saving Drugs or Medicine or equipment nor specified in C. headings A and B. XXX."     XXX     XXX     XXX                9. As will be seen from Sl. No. 6 above, Defibrillators and Pace Makers have been put in the category of life saving equipments. Accessories to Defibrillators and Pace Makers including patient cable, internal Defibrillators paddles 45 mm and 55 mm sizes have been included for the exemption. However, (a) ECG Recorder, (b) Cardioscopes, (c) Cardiac Monitors, and (d) ECG Monitors of any type. have been excluded. Item....