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2000 (12) TMI 163
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....ialysis Solution Bags along with Tubing System." 2.Continuous Ambulatory Peritoneal Dialysis (in short CAPD) is a most modern system of dialysis. CAPD is a life saving therapy for the patients suffering from kidney failure and it enables them to perform dialysis at their home. For this purpose, a catheter is surgically inserted into the body through the wall of the peritoneal cavity through a small operation. Thereafter, as and when required, the dialysis can be performed with the help of CAPD fluid. In CAPD, the patient's own peritoneum is used as the membrane. CAPD fluid is passed inside the peritoneum cavity to cleanse the blood. Simultaneously, the waste fluid keeps on draining out from the cavity through the catheter. CAPD is best s....
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.... since the year 1994. The relevant notifications issued by the Central Government in this regard and the description mentioned therein are as under : - (i)Notification No. 208/81-Cus. dated September 22, 1981 as amended by Notification No. 122/94-Cus. dated June 3, 1994 B. Life Saving Equipments "46. Continuous Ambulatory Peritoneal Dialysis Fluid" (Sl. No. 46 of the Table below Life Saving Equipments) (ii)Notification No. 55/95-Cus. dated March 16,1995 "(46) Continuous Ambulatory Peritoneal Dialysis Fluid" (Sl. No. 46 of the Table) (iii)Notification No. 11/97-Cus. dated March 1, 1997 "(46) Continuous Ambulatory Peritoneal Dialysis Fluid" (Sl. No. 46 of List 22) (iv)Notification No. 23/98-Cus. dated June 2, 1998 "....
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....at the interpretation of the notification adopted by the authorities would defeat very object and purpose of the Notification and such an interpretation should be avoided. Reference has also been made to a number of other decisions by the Hon'ble Supreme Court as also by the Tribunal. He also submitted that the said exemption is allowed to other importers of CAPD fluid bags without tubing system throughout the country and denial of the same to the appellant at the port of Calcutta has resulted in discrepancies against the appellants vis-a-vis the other importers similarly situate. He refers to the precedent decision that the law has to be administered with even handed over among the persons evenly place. 6.Shri A.K. Chattopadhyay, ld. JD....
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....s "CAPD Solution Bags along with Tubing System" (emphasis provided). Now the question which arises is as to whether the CAPD fluid bags imported without tubing system would get covered by the above description of the goods so as to extend the benefit of notification to them. It is admitted fact that the notification in question along with previous notification issued on the subject primarily exempted the life saving equipment. The life saving equipment in the case is CAPD fluid bag without tubing system. As explained to us the tubing system is required for the proper functioning of the said CAPD fluid bags and can be procured for use from the market independently of the bags in question. Such tubing system can also be re-used by any economi....
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.... under :- "We observe that the notification has been issued with the purpose of providing the low rate of duty in respect of certain ranges of the textile machinery with certain conditions to be fulfilled by the importers. The details, as has been mentioned, in our view that certain machines along with other items which could be imported with the machine is to ensure that the benefit of notification is not denied if a particular item of machinery is imported along with other equipments. In our view, when notification allows the benefit in respect of Air Splicer along with ancillary equipment for yarn splicing, what can be read from this that Air Splicer is allowed the benefit and if ancillary equipment are also received with it, the bene....
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....n to mean that the exemption under the same would be available to bags with or without tubing and the expression "along with tubing system" used in the said notification does not mean that the benefit is available only in cases where the goods are imported along with tubing system. 9.At this stage, we may also refer to certain decision relied upon by the ld. Advocate. In the case of Johnson & Johnson Ltd. v. C.C.Ex. [1997 (92) E.L.T. 23], the Hon'ble Supreme Court was pleased to hold that when the intention of the Central Government was to grant exemption to certain life saving drugs and once this intention was clear from the subsequent notifications, there could be no reason to take a narrow view so as to deny the exemption in respect o....