1998 (9) TMI 289

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S.K. Bhatnagar, Vice President]. -  This is an appeal against the order-in-appeal dated 17-1-1998 passed by the Collector, Customs (Appeals), New Delhi. 2. Ld. Counsel stated that the appellants have imported life saving medical equipment consisting catheters and guidewire under foreign post parcel No. D-99312 and claimed the benefit of Notification 208/81 (as amended). The impugned go....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aphy and Embolization are merely two steps in the process employed for saving human life. 5 . Ld. DR drew attention towards the impugned order and reiterated the Department's views stating that the importers have not been able to show that the item was entitled to the benefit of the exemption as claimed by them. The Catheter in question is an item for embolization and not angiography. 6.&em....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bolysis in-situ in specific anatomical areas" It also shows the guidewire at reference No. GDO16180. 10. The technical literature in the form of reprint of article titled as "Detachable calibrated-leak balloon for superselective angiography and embolization of dural arteriovenous malformations" by "Fernando V. Vinuela M.D., Gerard M. Dfbrun, M.D., Allan J. Fox, and Siiiniciii Kan M.D., Depa....