2018 (8) TMI 429

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant imported the consignment of 1,40,000 pieces of spinal instrument(needle) of top brand from Medical Net International, Malaysia valued at U.S. dollar 54,600 CIR (Rs. 22,11,300) and filed the Bill of Entry No. 410608 dated 20/05/2008 for the clearance thereof claiming the benefit of exemption under Notification No. 21/2000/CUS Sl. No 370 and 6/2006 CE, Sl. 68 (list 41). The Adjudicating Authority adjudicated the case after following the due process of law and denied the claim made by the appellant for availment of aforestated exemption notification on the ground that these are available only for the assistive devises, rehabilitation(aid), and other goods for the disabled persons, as in the instant case the goods imported are spinal needl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....red are "instruments and implants for severely physically handicapped patients and joint replacement and spinal needles and implants including bone cements" 1. "Instruments and implants for severely physically handicapped patients 2. "Joint replacements 3. "spinal needles 4. "implants including bone cements" • It is pertinent to note here that the first items is instruments and implants for severely physically handicapped patients i.e., such instruments and implants which are for exclusive use of patients who are severely physically handicapped. The other items need not necessarily be for the severely physically handicapped. Had the law makers had the intention to include the all items for use of severely physically....