HANSKUMAR SHMAJI SHAH Vs. ANIL BHATNAGR

JUDGEMENT

(1.) In this petition under Article 226 of the Constitution, the petitioner who had imported Scalp Vein sets from Japan at the Kandla Port in March/April, 1986 has challenged five show cause notices dated 6.9.1986 and the five consequential orders dated 6.3.1987 passed by the Deputy Collector of Customs, Kandla (and also the detention order dated 10.3.1987 passed by the Assistant Collector of Customs, Kandla) whereby the respondent authorities held that the Scalp Vein sets imported by the petitioner were not Intravenous Canulae and Tubing for long term use as per entry No. 19 in Schedule B of the Customs Tariff Act, 1975.

(2.) The controversy arising in this petition is whether Scale Vein sets imported by the petitioner were covered by the aforesaid entry No. 19 of the Schedule B of the Customs Tariff Act, 1975 which read as under :-

(3.) At the hearing of this petition, apart from relying on the aforesaid material, the learned counsel for the petitioner has also relied on the decision of the Madras High Court in Unival Surgical Traders vs. Union of India, 1999 (114) ELT 811 holding that Scalp Vein sets are nothing but Intravenous Canulae and Tubing for long term use and eligible to the benefits of importation under OGL and also for duty exemption under Notification No. 208/81. The learned counsel for the petitioner has also relied on the decision of the New Delhi Bench of the CEGAT in Life Line Surgical Traders vs. Collector of Customs, 1988(33) ELT 699 and of the Madras Bench of the CEGAT in Unival Surgical Traders vs. Collector, 1988 (37) ELT 58.