{"id":204597,"date":"2006-12-20T00:00:00","date_gmt":"2006-12-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-cus-vs-south-india-surgical-company-ltd-on-20-december-2006"},"modified":"2018-03-22T01:58:57","modified_gmt":"2018-03-21T20:28:57","slug":"commissioner-of-cus-vs-south-india-surgical-company-ltd-on-20-december-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-cus-vs-south-india-surgical-company-ltd-on-20-december-2006","title":{"rendered":"Commissioner Of Cus. vs South India Surgical Company Ltd. on 20 December, 2006"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Tamil Nadu<\/div>\n
Commissioner Of Cus. vs South India Surgical Company Ltd. on 20 December, 2006<\/div>\n
Bench: P Chacko, K T P.<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
P.G. Chacko, Member (J)<\/p>\n
1. The short question arising for consideration in this case is whether the plastic tubings of medical grade in running length can be treated as accessory of oxygenator (a medical equipment). The respondents had imported PVC tubing, declared as “arterial venous tubing” on spools, and had filed a Bill of Entry claiming the benefit of Notification No. 16\/2000- Cus. dated 1-3-2000 (vide S. No. 320 of the Table annexed to the Notification), where under accessories of medical equipments were eligible for exemption. The Deputy Commissioner of Customs classified the goods under SH 3917.39 as “other tubes, pipes or hoses” and denied the benefit of the Notification to the importer. The first appellate authority upheld the classification but allowed the benefit of exemption to the importer on the ground that the tubings, though in running length, could still be treated as accessories to medical equipments. The appellate Commissioner’s order is under challenge in the present appeal of the department.\n<\/p>\n
2. Learned SDR submitted that the tubings imported by the respondents, in running lengths, were not usable as such as accessory to oxygenators. They could be used as such accessory after being cut to requisite lengths. Hence, according to learned SDR, the benefit of the Notification was not admissible to the respondents. On the other hand, the authorized representative of the respondents claimed support from the Tribunal’s decision in Olympic Pharmacare Pvt. Ltd. v. Commissioner , wherein ventilator tubing in running length (Heading 90.18 of the Customs Tariff Act) was held to be an accessory to ventilators\/respirators and accordingly the benefit of the same Notification was allowed to the importer.\n<\/p>\n
3. After considering the submissions, we do not find any reason to interfere in the decision of the lower appellate authority. It appears from the relevant invoice and Bill of Entry that PVC tubings of various diameters were imported on spools, in the lengths of 34.560 m, 18.000 m and 4.800 m. As rightly observed by the lower appellate authority, these items could not be imported in standard sizes as the tube length required for medical equipment depended on numerous factors. Hence the ordinary practice is to import such tubings of medical grade in running lengths so that the requisite shorter lengths could be cut out and used as accessory to medical equipments. It was not the intention of the Central Government, in the above Notification, to deny exemption to importers of these medical tubings on the ground stated by the original authority. We also find that the respondent’s claim is well supported by the Tribunal’s decision in the case of Olympic Pharmacare Pvt. Ltd. (supra).\n<\/p>\n
4. The Revenue’s appeal is dismissed.\n<\/p>\n
(Operative portion of the order was pronounced in open Court on 20-12-2006)<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Tamil Nadu Commissioner Of Cus. vs South India Surgical Company Ltd. on 20 December, 2006 Bench: P Chacko, K T P. ORDER P.G. Chacko, Member (J) 1. The short question arising for consideration in this case is whether the plastic tubings of medical grade in running length can be […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-204597","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nCommissioner Of Cus. vs South India Surgical Company Ltd. on 20 December, 2006 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-cus-vs-south-india-surgical-company-ltd-on-20-december-2006\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Cus. vs South India Surgical Company Ltd. on 20 December, 2006 - 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