2024 (1) TMI 735

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.... declared the goods as parts and accessories of medical equipment specified at Sl.No. 82 of List No. 37 of the Notification No.21/02 Cus. dated 01.03.2002 and Sl. No.61(b) of Notification No.6/2006-CE dated 1.3.2006 seeking concessional rate of duty. The assessing officer denied the benefit of the Notification on the ground that the imported goods staplers were used for stapling the operated parts of the body after completion of endoscopic/laparoscopic surgery. Assailing this order, they filed an appeal before the Commissioner (Appeals) on the ground that the goods are not multifunctional but are to be considered as accessories for endoscopic/laparoscopic surgery. The Commissioner (Appeals) after examining the expert's opinions, who stated ....

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....en produced and it was noticed that these goods were used for surgical procedure. A copy of the certificate from Doctor Shri Ravishankar Bhat of M/s. Radhakrishna Hospital, Bangalore certified that "these autosuture products are used for gastro surgical procedures like joining and closing colostomy etc." Further, Dr. K. R. Ashok Kumar, Professor and Head of the Department of Surgical Gastroenterology in his letter dated 30.06.2009 has stated as follows: "Auto Suture products such as GIA staples, DST EEA/PPCEEA Circular Staplers, Endo GIA Instruments, DST EEA, Orvil, various types of Endo Clips and Clip appliers, endo stitch instruments, hand instruments, ligating clips, GIA/Endo GIA/Endo GIA Reticulator Disposal Loading Units, Vers....

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.... they enhance the performance during the above surgical procedures." Accordingly, extends the benefit of the Notification. The Revenue has not produced any evidence to counter the experts' opinion and based on the experts opinion, it is very clear these are used for surgical procedures including for laparoscopy / endoscopic surgeries. As per HSN under chapter 9018 which is meant for 'instruments and appliances for human medicine or surgery includes surgical staplers for inserting staplers to close the wounds. Therefore, the question is whether they are eligible for the benefit of the notification as per Sl. No.363(B) as accessories of List 37 of the Notification No.21/2002-Cus. For the purpose of clarity, it would be pertinent to reproduce ....