2007 (10) TMI 481

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....h Center made import of medical equipment and declared the same as IS 1000 fibre optic endoscope surgical system and claimed the benefit of Notification No. 21/2002 Cus dated 1-3-02 which covers fibre optic endoscope. 2. The goods were provisionally released and thereafter the assessment was finalized vide the impugned order. The adjudicating authority held that the goods in question are not fibre optic endoscope but the same are Robotic Surgical System. Therefore, the same is entitled for benefit of Notification No. 21/02 which covers fiber optic endoscopes. 3. The contention of applicant is that the equipment in question is a endoscope and endoscope performs various functions such as diagnosis and treatment also. The conte....

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....ne at the direction of the applicants, which is evident from the letter written by Shri J. Mitra indenting agent to the supplier. It is also submitted by the Revenue that this surgical system is having surgical console, surgical arm cart and insite vision system. The contention of the Revenue is that no doubt the endoscope is part of this machine, and the exemption is only for fibre optic endoscope. Therefore, if the surgical system imported by the appellant having a part which is endoscope the whole system is not entitled for the benefit of Notification. Revenue also relied upon the import made by All India Institute of Medical Science of the same machine of the same supplier and the documents submitted to the customs, the machine is descr....