2002 (5) TMI 96

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....imed the benefit of Notification No. 17/01-Cus., dated 1-3-2001 as accessories of Cardiac Vascular Angiography System including Digital Substraction Angiography (CVAS). The Commissioner of Customs in the impugned order held that CVAS is essentially a diagnostic equipment whereas the goods imported by the appellants are therapeutic equipment and main functions of the goods, in question, are not within the main function of the CVAS. 2. The value of stimulator was also enhanced on the basis of import of identical equipments by other importers. The adjudicating authority also confiscated the goods on the ground of mis-declaration and penalty was also imposed. 3. The contention of the appellants is that the goods, in question, are accessor....

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.... import of the medical equipments and claimed the benefit of Notification No. 17/01-Cus. The relevant portion of the notification is reproduced below : "348 90 or any other Chapter The following goods Nil --   (A) Medical equipment (excluding Foley Baloon Catheters) and other goods, specified in List 29;         (B) Accessories of the medical equipment at (A) above Nil - List 29.           (64) Cardiac and Vascular Angiography System including Digital Substraction Angiography." 8. The issue involved in the present appeal is whether the goods, in question, are accessories of CVAS. The functions of the goods, in question a....