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A.C.C.UNNI, V.K.AGRAWAL
Karl Storz Endoscopy India (P. ) Ltd. – Appellant
Versus
Commissioner of Customs, New Delhi – Respondent
Per V.K. Agrawal :
The issue involved in this Appeal filed by M/s. Karl Storz Endoscopy India (P) Ltd. is whether Cold Light Fountain imported by them is exempted wholly from payment of Customs Duty as per Serial 249 of the Table annexed to Notification No. 23/98-Cus. dt. 2.6.1998.
2. The Assistant Commissioner, Customs denied the benefit of Sl.No. 249 of Notification No. 23/98-Cus to cold light fountain holding that the product manual/literature no where specified that the impugned goods was meant for Tubal occulsion; that as per manual, the cold light fountain was usable in all endoscopic intervention and whereas the benefit under Serial No. 249 is only for equipments which are meant for tubal occulsion. On appeal, the Commissioner (Appeals) also denied the benefit of Serial No. 249 of Notification No. 23/98 as the light source had been proved as accessory of endoscopes and not laproscopes or specifically for tublar occulsion; that Notification has given a general entry as endoscope and its accessories and certain specific entries for different specialised endoscopes and if it was the intention to allow benefit to all endoscopes and their accessories, there was no need for dif
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