2013 (11) TMI 1399

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....Respondent: Shri K.S.V.V. Prasad, Jt. Commr. (AR) JUDGEMENT Per P.K. Das: The relevant facts of the case in brief are that the appellants filed Bill of Entry No. 487198 dated 5.5.2003 for clearance of PCAU Carequilt Blanket, Nozzle Adapter, Caredrape Lower, 5800 Warmtouch II Blower, Pedilatric Carequilt Blanket and Caredrape Upper from Singapore. They claimed the goods are thawer equipmen....

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....body gets reduced and the blanket is used for warming the blood circulation. He referred the dictionary meaning of the word 'thaw'. He also drew the attention of the Bench the literature of the product. He further submits that this blanket is known as thaw equipment for blood warming as evident from the certificate dated 10.1.2004 issued by the Apollo Speciality Hospital, Chennai. 3. The learne....

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....e : MELT b . to become free of the effect (as stiffness, numbness, or hardness) of cold as a result of exposure to warmth 4.1 The learned Advocate on behalf of the appellant placed Product Literature of Warm touch as under:- Our warming blankets have just the right touch. The 'Warm Touch' convective air warming system gives you a convenient, cost-effective way to maintain normothermia ....

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....present case, the Thawer equipment would be used for warming the frozen bloods. For example, the Thawer equipment may be used for warming of the frozen blood of the blood banks. It is evident from the Product Literature, the imported goods namely the blanket draped hot air or blower which is used after operation of the patient for warming of the body. After operation the temperature of the patient....