TaxTMI 
TaxTMI 
2006 (3) TMI 154
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....ts involved in, both the petitions are identical and the impugned order which is challenged in both the petitions is the common order dated 8th July, 1998, and in view thereof, we are disposing of both the Petitions by this common judgment and order. 2.The Petitioners had imported by air consignment of Ostomy product from the United States Surgical Corporation for the following categories, (i) TA premium instrument/disposable loading units, (ii) EEA instruments and disposable loading units, (iii) GIA instruments and disposable loading units and (iv) Stapleoscopy products. It is the contention of Mr. Ghandy, the learned Counsel for the petitioners that these products are life-saving disposable sterilized products, ready to use only once a....
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....uary, 1992 seeking the clarification from the Directorate General of Health Services. In pursuance of the said letter, the Directorate General of Health Services, New Delhi had issued a clarificatory letter dated 23rd April, 1992. The said letter addressed to the Assistant Collector of Customs, reads as under:- 'To, The Assistant Collector of Customs, Sahar Air Cargo Complex, Andheri (East), Bombay 400 099. "Sub : Applicability of Notification No. 208/81-Cus. for Ostomy Products - OGL Appendix 6, list 2, S.No. 51. 1. TA premium instruments/disposable loading units 2. EEA instruments and disposable loading units....
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....11-1994 certifying that the products imported by the Petitioners were for managing cancer surgeries. Over and above, Mr. Ghandy has submitted that even the original suppliers from the USA had issued a certificate certifying that the aforesaid products imported by the Petitioners were used in cancer surgeries such as Colostomy etc. 5.It appears that when the above petitions came for admission before this Court on 20-12-1994 and 22-12-1994, this Court allowed the Petitioners to clear the Ostomy products without payment of duty, but on furnishing Bonds. Thereafter, the Respondent No. 3 appears to have issued the show cause notices to the Petitioners asking as to why the imported goods should not be confiscated and as to why the penalty shou....
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....tioners. 7.After hearing the parties for quite sometime, the learned Senior Counsel, Mr. Rana appearing for the Respondents very fairly brought to our notice Clause (c) in the aforesaid Notification, which reads as under:- "(c) Life-saving drugs or medicine or equipment not specified in Headings A and B :- Any other drug, medicine end equipment including accessories or spare part or both of such equipment which is certified by the Director General or Deputy Director General or Assistant Director General, Health Services New Delhi, in each individual case to be life saving-drug, medicine, equipment, accessories or spare part and in respect of which a certificate to this effect, in the form annexed hereto, is produced to the Assistan....