BAXTER (INDIA) PVT. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard both sides. These appeals filed by the appellant against the Order -in -Appeal passed by the Commissioner (Appeals) whereby the benefit of Notification No. 17/2001 -Cus., dt. 1 -3 -01 was denied.

(2.) The appellants are engaged in the manufacture of CAPD Fluid and they were importing the Parts and Accessories. The appellant claimed the benefit of Notification No. 17/01 -Cus. in respect of the accessories and parts imported by them. The benefit was denied by the Commissioner (Appeals) only on the ground that CAPD Fluid cannot be considered as equipment.

(3.) The contention of the appellant is that as per the Entry in the Notification No. 17/01, all the medical equipments and other goods falling under Chapter 90 or any other chapter specified in the List 29 are exempted from payment of Customs Duty. The notification further provided that accessories and parts of medical equipments are also exempted from payment of duty. List 29 of the Notification at S. No. 46 specifically covers CAPD fluid. The contention of the appellant is that as the CAPD fluid is covered under the notification, therefore, the benefit in respect of accessories and parts of the medical equipment and other goods covered under the notification cannot be denied.