TaxTMI 
TaxTMI 
2002 (2) TMI 558
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....ing waiver of pre-deposit of duty amounting to Rs. 5,09,53,917.00 and equivalent penalty under Section 114A in addition to imposition of penalty of Rs. 20 lakhs each on the employees and stay of the recovery proceedings. 3. After hearing for sometime with reference to the stay petitions filed by the applicants, we find that the matter itself can be disposed off on the limited issue. In the view we have taken, the amount required to be deposited for the purpose of hearing the appeals is dispensed with and appeals are taken for regular hearing with the consent of both sides. 4. Shri B.V. Kumar, ld. Counsel appearing for the applicants submitted that the appellant M/s. Wipro GE Medical Systems Ltd., have been importing Ultrasonic E....
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....ion to demand of duty, he also demanded interest under Section 28AB apart from imposing mandatory penalty under Section 114A and personal penalties on the executives of the Company. In other words, the Commissioner was of the view that exemption from duty is not available to Ultra sound Scanners (A Scan/Pacchy meter), if such equipment is not used for ophthalmic applications. 6. Shri Kumar said that the Commissioner has arrived at the conclusion based upon the Notfn. No. 144/88. He said that the omission of the wordings 'Sight Saving equipments' in subsequent Notfn. Nos. 57/95 and 16/2000 were not taken into consideration for interpreting the said notifications. Further he said that in view of the omission of the wordings 'sight savin....
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....ce felt that since the present notification does not incorporate any such qualification or restriction, exemption should be available as long as the goods are covered by the notification." 7. Inspite of the clarification issued by the tariff conference, the Commissioner erred in holding that the decision of the Conference was with reference to Ultrasound Scanners whereas the items imported and the present dispute made in earlier paras there is a clear cut distinction between Ultrasound Scanners and Ultrasound Scanners (A Scan/Pacchy meter). Further, he said that following technical literature was placed before the Commissioner to show that Ultrasonic Equipments with A Scan is used for other applications like encephalography in additio....
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....nt portion which is as follows : - "M/s. Wipro GB vide their letter dated 29-9-2000 addressed to the Assistant Commissioner of Customs, ACC, Bangalore for clearance of LOGIQ PRO 200 series Black and White Ultrasonic Equipment A-scan and as well as parts for manufacturing model LA 100 and RT-3200 Ultrasonic Equipment enclosed copies of the following documents : (a) Technical write-up on different modes of ultrasound. (b) Certificate from Dr. Ramamurthy, Radiologist. (c) Certificate from R. Lakshmi, Ophthalmist confirming that the ultrasonic equipment having only A-Scan are used only in ophthalmic applications. (d) A letter from M/s. Wipro Biomedics, Bangalore stating that ultrasonic equipment having only A-scan being imported by them ar....