2001 (12) TMI 292

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....Mayur Shroff, Advocates, for the Appellant. Shri R.K. Pardeshi, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Application (E/1457) of India Medtronic P. Ltd. is for waiver of deposit of duty of Rs. 70.11 lakhs approximately and penalty of Rs. 72.11 lakhs. Applications by Bankim Mehta, its director, Nitin J. Joshi, its director and K.R. Patel, an employee of it,....

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....acie that what it imported was heart valve prosthesis. The literature of Medtronic Inc. of USA, the supplier, clearly shows these goods to be the kind of valve which are implanted in human hearts. Prosthesis valves themselves are entitled to the benefit of the notification. 3. We are not able to appreciate the logic of the Commissioner, that because they contained "consumables", the goods ....

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....arterial and venous blood to and from this machine. However, the tubes are in running length and it is difficult to hold that in that manner they are identifiable parts or accessories of the heart lung machine. 5. The contention that the demand is barred by limitation is also prima facie sound. The invoices enclosed with the bills of entry under which the goods were cleared indicated the n....