BPL LTD Vs. COMMISSIONER OF CENTRAL EXCISE, CALICUT

JUDGEMENT

(1.) THE issue that has come up for consideration in this appeal is whether the defibrillators manufactured by the appellant are entitled for exemption under Notification No. 8/96 -C.E., dated 23 -7 -1996 and Notification No. 4/97 -C.E., dated 1 -3 -1997. While the learned Member (Judicial) took the view that the appellants product would be entitled to exemption under the above notifications, the learned Member (Technical) took a contra view.

(2.) THE appellants are manufacturing defibrillators model DF 2389 without Recorder and DF 2389R with Recorder falling under sub -heading No. 9018.00 of the Schedule to the Central Excise Tariff Act. They filed a classification declaration No. 7/97 under Rule 173B of the Central Excise Rules, 1944 claiming exemption under Notification No. 8/96 -C.E., dated 23 -7 -96 and declaration No. 9/96/97, dated 1 -3 -97 under Notification No. 4/97 -C.E., dated 1 -3 -97. The Superintendent of Central Excise under his letter dated 17 -2 -98 directed the appellants to revise the classification declaration since the department took the view that defibrillators of the type cleared by the appellant are not entitled to exemption from duty. Being not satisfied with the reply given by the assessee, department issued show cause notice dated 23 -9 -98 proposing to demand duty with respect to the defibrillators manufactured by the appellant during the period January 1997 to March 1998. The proceedings ended in an order of adjudication dated 19 -11 -99 against the contention by the assessee. On appeal by the assessee this Tribunal by its order dated 1 -3 -2002 remanded the matter to the Commissioner for fresh adjudication. Thereafter the Commissioner has passed the order dated 22 -2 -2003 which is under challenge in the present appeal.

(3.) IN order to appreciate the contentions raised by both sides it may be necessary to refer to the different notifications under which exemption is granted to defibrillators : -