2010 (6) TMI 418

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..... Sridevi, Advocate, for the Appellant. Ms. Indira Sisupal, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The issue for determination in Appeal No. C/376/2003 is the eligibility of the benefit of exemption in terms of Notification No. 17/2001-Cus., dt. 1-3-2001 to "Electro-surgical equipment" imported by the assessees vide bill of entry dt. 20-11-2001, claiming s....

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....gery. It utilizes the low cut, low wagulation outputs, uses lower voltage to reduce the risks of capactive coupling. As per Explanatory Notes to Chapter 90, Diathermy apparatus is the one which is used to treat certain diseases which require heat such as rheumatism, neuralgia etc. and these apparatus use high frequency (software, ultrasonic etc.) currents and employ electrodes in a variety of form....

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....heating, produced by rotation of molecular dipoles in high frequency alternating electric field. From the above, it is clear that the goods in question which can be used surgically (or invasively) are different from diathermy equipment which is non-invasive. Since the exemption is available only for diathermy apparatus, the benefit cannot be extended to the electro-surgical apparatus imported by t....