TaxTMI 
TaxTMI 
1999 (7) TMI 720
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.... photographic developing equipment for cinematographic film and hence the appellants claim for duty exemption under Notification No. 23/98-Cus., dated 2-6-1998 has been disallowed and thus Order-in-Original dated 8-7-1998 of the Asstt. Commissioner of Customs has been upheld. 2. Heard Shri S.S. Radhakrishnan, learned Advocate for appellants who submits that the importers are Cardiac Diagnostic Hospital located at Hyderabad and that they have separately imported the Cardiac Vascular Angiography System and that the said film processor has been separately imported to work in conujction with the said Angiography system. Learned Advocate submits that since the sole use of this processor is to complete the Angiography system, therefore, the du....
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....fied. He further submits that as is held in the decision of the Tribunal in the case of L & T Ltd. reported in 1996 (88) E.L.T. 176 (T), the technical experts' opinion and certificate are not to be substituted by the Collector's own opinion without stating cogent reasons. Similarly, he cites the decision in Life Line Systems Pvt. Ltd. as in 1988 (33) E.L.T. 699 (T) authority wherein it has been held that quasi-judicial authority has to express its view supported by authentic expert testimony before it can reject a certificate issued by the expert. The value of the technical opinion of experts has also been upheld by the Tribunal in the case of Nylon Laminated Belts (P) Ltd. v. C.C.E. as in 1990 (49) E.L.T. 138 (T). Learned Advocate also sub....
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....cord to further clarify the issue. (iv) Previous imports shown as precedence by appellants have no relevance as they were imported by some other hospital in Vijayawada and those imports were from some other manufacturers abroad. (v) He cites the case-law of Printasia Corporation as reported in 1989 (43) E.L.T. 574 (T) and submits that the said decision classified an automatic photographic processor as a photographic item under Heading No. 90.10 of the Customs Tariff Act as the photographic principle was involved in it. He submits that in this case also, the photographic principle is involved in the working of this processor. Going by the description in the invoice therefore he submits that classification by the original au....
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....64 of list 22 reads as follows : - "Cardiac and Vascular Angiography System including Digital substraction Angiography". We find that this description is not a restricted one because it uses the term "Angiography system" and includes even digital substraction angiography. A plain reading thereof shows that this description is wide enough to cover the entire work of an angiographic system. Therefore, the moot point requiring our consideration is whether the said cine film processor is an integral and essential part of angiography system or not? On this issue we find that the appellants have led substantial evidence to support their claim that said processor is an integral part of the angiography system. The certificate of M....
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....e conclusion that the said photographic processor is an essential and integral part of the angiography system. 9. We are aware of the fact that the said processor is also capable of being used in industrial photographic applications. However, in this case the importer is a hospital dealing in cardialogic treatment. Obviously, it shall not be used by them for industrial photography. We have already come to the conclusion that the description in the said notification is wide and now since we conclude for the reasons stated above that the said processor is integral to the angiography system, therefore the net result of these two findings lead us to the inescapable conclusion that the said item would qualify for duty exemption as an integral....