2002 (1) TMI 482

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....ported accessories of Fibre Optic Endoscope and filed a bill of entry dt. 17-10-2000. Inasmuch as the appellant was not having any import-export code number, he was asked to produce the same in terms of para 4.9 of the Exim Policy. The appellants contended that in view of Public Notice No. 17/CRE-2000, dt. 3-6-2000, he was not required to obtain any separate IEC number inasmuch as he fall under th....

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....the goods were imported for his personal use and were not meant for trade, manufacturing or agricultural purposes. There does not seem to be any dispute about the fact in the order of the authorities below that the goods were not meant for trading, manufacturing or agricultural purposes, but was imported by the said appellant, who is a Doctor to enhance the performance of the existing Endoscope fo....