1998 (9) TMI 289

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....R, for the Respondent. [Order per : 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 Notifi....

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....but they did not consider the fact that Angiography 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 ....

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....- chemoembolization or injection of polymerizing substances; - thrombolysis 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. Vinuel....