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Cus - Capsule Endoscopy Diagnostic system is eligible for exemption under Notification No 21/2002 – Revenue's contention that word 'wireless' is not mentioned in Notification is not justified: CESTAT

By TIOL News Service

CHENNAI, APR 15, 2016: THE respondents imported medical equipment declaring the goods as "M2A Capsule Endoscopy Given Diagnostic System (Wireless Endoscopy)" falling under Customs Tariff Heading 90189044 and CETH 901800 along with spares and accessories claiming the benefit of Customs Notification No.21/2002 under List 37 of S.No.363A of the Table vide Item No.82 and CE Notification No.6/2002 at Sl.No.267A. The adjudicating authority denied the benefit of the notification on the ground that the imported equipments M2A Capsule Endoscopy Given Diagnostic System (Wireless Endoscopy) is not covered under Item No.82 of the List. On appeal by the respondent, the Commissioner (Appeals) in her impugned order allowed the benefit of exemption notification. Aggrieved by this, Revenue filed appeal.

Revenue argued that the imported equipment is a Wireless Gastro Endoscopy functioning based on the capsule containing video camera which is tracked by wireless whereas the notification allows only for fibre optic.

After hearing both sides, the Tribunal held:

+ on perusal of the product catalogue, literature and the extracts of journals of Gastrointestinal Endoscopy, it is seen that Video Capsule Endoscopy which is advanced Endoscopic System which provides visualization of gastrointestinal track by transmitting images wirelessly from a disposable capsule with data recorder which is worn by the patient in the form of belt which is again connected to computer system when compared to conventional fibre optic endoscopy which is connected to fibre optic cables.

+ the entry in the Notification covers both "Fibreoptic Flexible Oesophago Gastroscope" and also "Video Oesophago Gastroscope". The equipment which is imported by the respondent is fully automatic (wireless) used for gastro endoscopy from mouth to intestine. The description used in the entry is "Video Oesophago Gastroscope". Revenue's contention that the word "wireless" is not mentioned in the notification is not justified. What is allowed in the entry Sl.No.82 is "Video Oesophagus Gastroscope". As per the technical definition "Gastro Intestinal Video Endoscope", it is nothing but Gastroscope using Video technology. The present equipment is based on wireless capsule and which covers not only throat but also entire gastro intestinal tract. Therefore, the equipment in dispute is rightly covered under Sl.No.82 under the description "Video Oesophago Gastroscope" and there is no infirmity in the findings of the impugned order.

(See 2016-TIOL-896-CESTAT-MAD)


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