ORDER
Lajja Ram, Member (T)
1. In this appeal filed by the Revenue, the matter relates to the eligibility of the imported Volumetric Infusion Pump to the benefit of exemption Notification No. 65/88-Cus., dated 1-3-1988 as amended by Notification No. 123/94-Cus., dated 3-6-1994. At S. No. 116 of the table (c), the following equipment was eligible for the exemption “Small portable pumps for giving slow infusion of anti-cancer drug”. The Assistant Collector of Customs denied the benefit of this notification and ordered that the duty be paid on merits. He observed as under :
“The another equipment in question “NP-1500 Volumetric Infusion Pump” has been classified by the importer under CTH 9018.19 R/W Notification 123/94-Cus. SI. No. 116. The SI. No. 116 of the 123/94 reads as “small portable pumps for giving slow infusion to anti cancer drugs”, on scrutinising the catalogue submitted by the party of Dai WHA Corporation Ltd. for “Model NR-1500 Volumetric Infusion Pump” it was observed that the equipment in question is compatible with almost any specific I.V. Sets and is fittable for almost any I.V. sets since the notification is specific and extend benefit to equipments listed in the table of the Notification 122/94-Cus. and since the Infusion Pump in question is compatible with almost any I.V. sets and no where in the catalogue it is mentioned that it can be used to administer anti Cancer drugs, and thus these benefit of the Notification 123/94-Cus. SI. No. 116 is not admissible.”
The Collector of Customs (Appeals) set aside this order as regards the Volumetric Infusion Pump was concerned. He has held that the Volumetric Infusion Pump was eligible for the concessional rate of duty under exemption Notification No. 65/88-Cus. S. No. 116.
2. The matter was posted for hearing on 3-6-1998. Shri S.N. Qha, ld. DR is present for the appellant. No one is present for the respondent. It is seen that the respondent have not attended the hearing on any occasion as the notice sent to them at the address on record had been received back undelivered with the remarks “left”. As the matter is old as the goods were imported in the year 1994, we are proceeding to deal with the matter on merits after hearing the Departmental representative.
3. Shri S.N. Ojha, ld. DR referred to the order in appeal and submitted that the ld. Collector of Customs (Appeals) had relied upon the catalogue of another product where the goods were specifically mentioned as for giving anti Cancer drugs. The pump imported in these proceedings were multi-purpose pump and as the benefit was restricted to the pumps for infusion set for anti Cancer drugs, the scope of the notification could not be extended as had been done by the appellate authority. He prayed for restoration of the assessment order passed by the Asstt. Collector of Customs, New Delhi.
4. We have carefully considered the matter. The goods had been described in the invoice at page one of the paper book as Volumetric Infusion Pump. From the literature at page 10 to 12 of the paper book, it is seen that the pump imported was compatible with almost any specific I.V. sets. It has been mentioned that the goods imports have leading edge of the Micro processor technology. The Asstt. Collector of Customs had observed that the notification was specific while the imported infusion pump was compatible with almost any I.V. sets. He had further observed that nowhere in the catalogue it is mentioned that the imported pump could be used to administer anti cancer drugs. We find that admittedly the Volumetric Infusion Pump was compatible with almost any specific I.V. sets and it is nowhere mentioned by the adjudicating authority that it could not be used for giving slow infusion of anti Cancer drugs. It is seen from the catalogue that the Flow Rate Range was 1-1200 ml/h (1 ml/h step increments), Infused Volume was 1-9999 ml. The other specifications also indicate the slow infusion characteristic and for specialised use of the product.
5. The Collector of Customs (Appeals) had discussed the matter in detail in para 7 of the order which is extracted below :
“So far as Volumetric Infusion Pump, I am however unable to agree with the view point of the adjudicating officer. Merely because the said pump is compatible with any specific I.V. Set cannot be a reason to disentitle the equipment from the exemption. The adjudicating officer has not discussed whether there are specific I.V. Sets which are used for infusion of anti cancer drugs. I also agree with the appellants that there should be no reason to deny the benefit of exemption notification on the ground that a pump which is generally used for giving slow infusion of anti cancer drugs can also be used for giving slow infusion of some other drugs. So long as the equipment satisfies the basic criterion, that it is a small portable pump which is used for giving slow infusion of anti cancer drugs, there should be no reason to deny benefit of exemption on the ground that such pump can also be used for giving slow infusion of other drugs, and if the need arise, for giving faster infusion also, I find in the instant case that the pump is based on micro processor technology and the minimum flow rate, which can be controlled by the pump, is 1 ml. per hour. The total volume which can be infused in one cycle can go upto 9999 mis and the Keep Vain Open (KVO) function is only 1 ml/hour as in the case of other pumps. So far as the weight of the pump, though there are some portable pumps of lesser weight which are being imported, the weight of 4 kgs.’ is not excessive and even by this weight the pump remains a small portable 5 pump. On comparison of the features of this pump with the features of OT-601 infusion pump imported by M/s. Indian Surgical Equipment Co. Pvt Ltd. vide Bill of Entry No. 242964 dated 7-8-1993, which pump has been allowed to be imported under concessional rate of duty under this notification because the pamphlet published by the manufacturers incorporated information about its use for giving anti cancer drugs, it is seen that it basically has the same features except for incorporating a capability to give higher dosage. The appellants’ representative explained during personal hearing the need for sometimes giving a high dose of medicine for treatment of certain kinds of cancer. Due to this need which could arise, the pump was built with a capability to rapidly deliver the drug in case of emergencies and was an essential corollary feature of the pump, and this could not be a reason for disallowing exemption to the equipment which was otherwise designed for slow infusion of drugs. There would have been no need for the manufacturer to design the pump for higher precision with flow rate of 1 ml/hour, if the pump was to be otherwise used. I am, therefore, of the view that the said pump which is in all other respects akin to pumps suitable for giving anti cancer drugs is eligible to avail of benefit of Exemption Notification 65/88 – SI. No. 116. In so far as the impugned order relates to the said equipment, I set aside the same and allow the appeal, and allow the MP-1500 Volumetric Infusion Pump to be cleared under concessional rate of duty under Exemption Notification 65/88 – SI. No. 116.”
Before the appellate authority, the representative of the importers had specifically mentioned that the goods were for treatment of certain cases of cancer.
6. After going through the reasoning given by the appellate authority in coming to a decision that the goods were covered by S. No. 116 of the Table (c) under Notification No. 65/88-Cus. as amended, we do not find any infirmity in the view taken by her.
7. Taking all the relevant facts and consideration into account, we find no material on record to interfere with the view taken by the Collector of Customs (Appeals). We do not find any merit in the appeal filed by the Revenue and the same is rejected.