TaxTMI 
TaxTMI 
2005 (7) TMI 398
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....order accordingly. All the connected issues were also kept open. The Commissioner of Customs, Bangalore passed the impugned order dated 27-5-2000/18-6-2004 in terms of the directions of the remand order. The issue involved in the matter is the entitlement of Customs exemption Notification No. 16/2000, dated 1-3-2000 to the Ultrasound scanners imported by the appellants. 2. Shri B.V. Kumar, learned Advocate appeared for the appellants and Shri R.N. Viswanath, learned SDR for the Revenue. 3. The Commissioner has held that the appellants had misdeclared the goods imported in order to avail the exemption wrongly. Hence, he has held that the goods imported are liable for confiscation. Apart from demanding duty and interest, he ha....
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....Literature of the imported items, the equipments have only B-scan and M-scan facility. Therefore, the Commissioner is right in holding that there is misdeclaration and the exemption notification would not be available to the items imported. 5. We have gone through the records of the case carefully. The following issues have to be decided :- (i) Whether the items imported have A-scan facility; (ii) If so, whether they are covered by the exemption notification, even if they have other extra features like B-scan and M-scan facility; (iii) Whether the exemption is limited to Ultrasonic Equipment used in Ophthalmology; (iv) &n....
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....able, subject to any of the conditions, specified in the annexure to this notification, the condition No. of which is mentioned in the corresponding entry in column (6) of the said Table. Provided that nothing contained in this notification shall apply to goods specified against Serial Nos. 212, 213, 214, 215, 216, 217 and 218 of the said Table on or after the 1st day of April, 2001. Explanation. - For the purposes of this notification, the rate specified in column (4) or column (5), is ad valorem rate, unless otherwise specified. Table S. No. Chapter or Heading No. or sub-heading No. Description of goods Standard rate Additional duty rate Condition No. xx xxx xxx xxx xxx xxx 323. 90 ....
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.... different modes of Ultrasound. The basic mode is A-mode. With this type Ultrasound unit, the echoes are shown as spikes. The position of the spikes shows the depth of the reflecting structure. The height of the spikes indicates the strength of the echoes. This is the simplest mode. The A-mode application is mainly used for measuring the distance. That is why it has got more Ophthalmic applications to measure the thickness of cornea. The Pacchy meter is an equipment which incorporates Ultrasound Equipment for measuring thickness of corneas of the eye. There are other modes of Ultrasound scanner. They are B-mode and M-mode. The B-mode is also called brightness mode. This type of image shows all the tissues are traversed by the Ultrasound sca....
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....ion that the only Ultrasound scanners with A-scan facility combining Pacchy meters would be entitled for the exemption. If we see the Notification, we find that what is indicated therein is A-scan/Pacchy meters. When the indication is like this, we have to interpret to as Ultrasound equipment with A-scan facility or Pacchy meter. In other words, if the Ultrasound equipment with A-scan facility has got applications other than Ophthalmology, we cannot deny the exemption Notification. While the earlier Notifications restricted the exemption to the equipments used in Ophthalmology, the present Notification does not do so. For example, the Notification No. 144/88, dated 27-4-88 as amended gives exemption to Sight saving equipments and their acce....