VICE-CHANCELOR Vs. CC (SEA)

JUDGEMENT

(1.) This appeal arises from Order -in -Appeal No. C. Cus. 119/02 dated 5.4.02 by which the appellant's claim for benefit of Notification No. 51/96 dated 23.7.96 has been denied in respect of imported item "Mercedes Benz ATEGO 815/4820 RHD Chassis cab engine No: OM 904 LA 112 KW Chassis No. 970027 2K375984" on the ground that the item Is "mobile operation unit/hospital which is excluded from the purview of the notification. It is the contention of the appellant that the benefit of the notification is available to any public funded research institution or a university etc. to import (a) scientific and technical instruments, apparatus, equipment (including computer), (b) accessories, parts, consumables etc., (c) Computer software, Compact Disc -Read Only Memory (CD -ROM), recorded magnetic tapes, microfilms, microfiches; (d) proto -types, the C.I.F value of which does not exceed rupees fifty thousand in a financial year. The conditions laid down are:

(2.) It is contended that they have satisfied the terms of the notification in producing necessary certificates from an officer not below the rank of the Dy. Secretary of an institution registered with the Govt. of India in Department of Scientific and Industrial Research. The certificate issued on 24.1.97 by the Adviser, Department of Science and Industrial Research, Ministry of Science and Technology certifies the appellant as registered with Department of Scientific and Industrial Research (DSIR) for purposes of availing customs duty exemption in terms of Govt. Notification No. 51/96 -Customs dated 23 July 1996. It is their plea that in respect of an identical notification under Central Excise i.e. Notification No. 10/97 -CE dated 1.3.97 in the case of P.L. Haulwel Trailers v. CCE Chennai 2002 (49) RLT 447 (CEGAT -Che.), this Bench granted benefit in respect of the item "12T trailer" which carried out two equipment namely "missiles" under SI.3 of the said notification. It is further stated that the imported vehicle Mercedes Benz is fitted with medical cabinets and operation theatres and equipments for anesthesia, sterilizes etc. which are meant for cataract eye surgeries. It is stated that the equipment is used exclusively by the students of the Medical College for collecting database and conducting research and the mobile unit is used for detection of cataract in different ethnic groups, etc. which in itself is a part of research. Although the Commissioner (Appeals) accepted this plea of imported vehicle being used in the course of research by students for collection of database, but, however he held the item to be a mobile research unit which is basically used for conducting operations by carrying an hospital on wheels, and therefore not eligible for the benefit of the notification as the benefit is not available to an hospital which renders medical, surgical or diagnostic treatment.

(3.) We have heard Ld. Counsel Shri S.S. Radhakrishnan for the appellant and Shri C Mani, Ld. DR for the respondent.