TaxTMI 
TaxTMI 
2017 (3) TMI 1275
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....ion No. 21/2012 on the basis that the goods were for use in medical science. 3. The goods were examined 100% and the quantity and description were verified as per invoice and packing list. Upon perusal of the User Manual, product literature for Thermage available on the internet, uses of Thermage advertised in the various websites on the internet, it was deduced that Thermage treatment is non-surgical, FDA approved procedure which rejuvenates face through application of radio-frequency on the face area. 4. Mr. Rajnish Parti, CHA during personal hearing on 21.04.2015 reiterated the grounds of appeal and further submitted that the device was essentially a medical device supposed to be used by the certified medical practioners alone; that the products under chapter 85 are common beauty products/ devices to be used by any practiced hand in beauty saloons; that the device indeed has medical use and has been recognized as much by the US, FDA description of it for license and sale permission purposes; and that there has not been any problem in the past imports. 5. Revenue by entertaining a view that subject goods are beauty care equipment propose to classify the same under heading 8543....
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....t" should not have ordinarily arisen. 8. Nevertheless, referring to merit of the case, the only reason for classifying under CTH 85437093 is due to the admitted purpose of the device i.e. stimulate the collagen cellulite to provide a younger looking skin and for removal of folds and wrinkles in any part of the body. However, the learned Adjudicating Authority did not dispute the fact that such devices are categorically to be used by professionals like Doctors as RF energy is used. 9. Upon study of the literature available on record, it is quite discernable that the RF energy is used to treat under the skin without effecting the skin at all. Thus, the said device is non-invasive and non-ablative, used to treat the skin to make it free of folds, wrinkles etc. Hence, the said device cannot be considered as a mere beauty care device, which is generally used for and on top portion of skin and does not penetrate the skin does not even heat up or stimulate the nerves. 10. This assertion, coupled with the fact that it is necessarily to be used by professionals like doctors, as is specified under the said explanatory notes, the impugned device is out of scope being referred to as "bea....
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....ported goods is CTH 85437093 because the essential character and functions of the imported goods is to render anti aging beauty treatment which is cosmetic and not therapeutic in nature and the imported goods do not provide any treatment of any illness of the skin. 9. Learned DR also relied on the decision of CCE, Vadodara I vs. New Look Cosmetic Laser Center reported as [2009 (14) STR 27] wherein the Tribunal has held that treatment given for skin disorder under the guidance and supervision of doctors using a device has to be considered as cosmetic surgery. He also relied on the decision of Tribunal in the case of New Look Cosmetic Laser Centre vs. Commissioner of Customs (Import), Mumbai reported as 2006 (200) ELT 336 (Tri-Mumbai)] wherein the CESTAT classified the items "Ruby Star Surgical Laser" under CTH 90.19 on the reasoning that the device which is based on laser and is used for treatment of skin lesions involving surgical procedures is to be classified under CTH 90.18 and not CTH 8510. Since Thermage CPT is not being used in the diagnosis, prevention or treatment of a disease or disorder; it will rightly fall under CTH 8543. 10. It has been submitted on behalf of the re....
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....ellant are to be used for dermatological and general surgical procedures for electro coagulation and hemostasis; and non invasive treatment of periorbital wrinkles and rhytids including upper and lower eyelids. The assessee has contended that human skin has three layers epidermis (outer layer), dermis (second layer consisting of hair follicles, sweet glands etc.) and sub-cutaneous tissue (fat). Collagen (protein, connective tissue) occurs in dermal and sub-cutaneous tissue and is responsible for holding the skin together. The goods in question administer RF energy of upto 6.78 MHz to target area, without causing the heating sensation in dermis and sub-cutaneous levels of skin. 14. Cryogen is administered to the epidermal layer of skin simultaneously. The RF energy stimulates the collagen causing it to remodel and regenerate. The remodeling and regeneration of collagen yields tightening of skin. 15. The said equipment is used only by the qualified Doctors for the following purposes - Dermatologic and general surgical procedures for electrocoagulation and hemostasis . - Non-invasive treatment of periorbital wrinkles and rhytids; - Temporary improvement in appearance of cellul....