P.G. Chacko, Member (J)
1. There are two applications, both by the respondents. One of these applications seeks change of the respondents name in the cause title of the Appeal Memorandum, from M/s. South India Drugs and Devices Pvt, Ltd. to M/s. SIDD Life Sciences Pvt. Ltd. This application is accompanied by a certificate from the Assistant Registrar of Companies certifying the change of name. The application is allowed. Accordingly, the respondents’ name in the cause title of the Appeal Memorandum and elsewhere in the memo will be changed to SIDD Life Sciences Pvt. Ltd.
2. The remaining application of the respondent is for early disposal of the Revenue’s appeal. After hearing both sides, we allow this application and take up the appeal for disposal forthwith.
3. Ld. SDR has reiterated the grounds of the appeal and Id. Counsel for the respondents has submitted that the issue is already covered in their favour by the Tribunal’s decision Olympic Pharmacare Pvt. Ltd. v. Commissioner of Customs, New Delhi affirmed by Supreme Court vide 2003 (151) E.L.T. A309. We find that, in the case of Olympic Pharmacare Pvt. Ltd. (supra), it was held that the benefit of Notification No. 16/2000-Cus. was available to ‘ventilator tubing to connect ventilator to patient in operation theatre’, found to be an accessory to respirator or ventilator. The item considered in that case was classified under Heading 90.18 of the first Schedule to the Customs Tariff Act. On a perusal of the above Notification, we find that the exemption thereunder was claimed by the assessee (in the present case) in terms of S. No. 363 of the Table annexed to the Notification. This entry covered all chapters of the first Schedule to the Customs Tariff Act. We further find that the description of goods given against this entry under the Notification fits well for the item imported by the respondents, namely, “Arterial Venous Cardiopulmonary Tubings” in running length. The respondents were eligible for the benefit of the Notification. Accordingly, this appeal of the Revenue is dismissed.
(Dictated and pronounced in open Court)