TaxTMI 
TaxTMI 
1998 (8) TMI 314
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....for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant imported a defibrillator. There is no dispute that this defibrillator had built into it an ECG monitor with alarm, electrocardiograph with annotating recorder and a tester. The importer declared the goods under bill of entry as medical equipment (life saving) (900 defibrillator with multicardioscope monitor/RC....
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....fiscated the goods both under sub-sections (d) and (m) of Section 112. He denied the benefit of the notification. Hence the appeal. 3. It is the contention of the appellant that ECG monitor is nothing but a cardiograph. Goulds Medical Dictionary Third Edition defines cardioscope as "an instrument for the examination or visualisation of the interior of the cardiac chambers". The second mean....
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....ed by the appellant that the exclusion clause would apply when the goods specified but are imported separately and would not apply when they are built. It is difficult to accept this proposition. Nobody can dispute that a cable by which the defibrillator is connected to the paddles (by which the electric energy is supplied to the patient's chest in order to defibrillate the heat) are essential com....
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....howed defibrillator and cardioscope. The photocopy of the original bill of entry shows the word "wilth" written in hand between the two main descriptions of the goods imported although it is not possible to say whether this addition was because of a defect in photocopy or because the word was not written on it. Whatever that may be, it is not possible for us to say that the bill of entry in the ma....