Per S.S. Kang :

The appellant filed this appeal against the order-in-appeal dated 23.3.93 passed by the Collector of Customs (Appeal) New Delhi. In this case the appellants made an import of 8 pieces of Bone ranger and claimed the benefit of notification No. 208/81 cus. dated 22.9.81. The benefit was denied to the appellant.

2. Ld. advocate appearing on behalf of the appellant submitted that the Collector of Customs in the impugned order accepted the plea of the appellant that these instruments are used for the Orthopaedic Surgery. She submits that these instruments are used in the orthopaedic surgery and are instruments for replacements and bonding of hips, knee and other joints for severely crippled and handicapped. She submits that such instruments are covered by the entry at S.No. 547 notification No. 208/81 dated 22.9.81.

3. She also relied upon the certificate issued by the Directorate General of Health Services (Medical General Sec) dated 10.7.1980. She therefore prays that the appeal be allowed.

4. Heard Shri S.N. Ojha, JDR on behalf of the appellant Revenue.

5. In this case, the appellants made import of 8 pieces of bone ranger and claimed the benefit of notification No. 208/81-Cus dated 22.9.81. The notification provides as under:

"In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Department of Revenue and Banking No. 182-CUS, dated the 2nd August, 1976, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in the Schedule annexed hereto when imported into India from -

(i) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); and

(ii) the whole of the additional duty leviable thereon under Section 3 of the Customs Tariff Act, 1975 (51 of 1975).

A. Life Saving drugs or medicines.

B. Life Saving equipments.

54. Instruments and implants including self curing acrylic Bone Cement for replacement and bonding of hips, knee and other joints for severely crippled and handicapped.

6. The notification provides exemption of Customs duty to the instruments for replacement and bonding of knee and other joints for severely crippled and handicapped. The appellants accepted that these are not for implant including self curing aerylic Bone cement bone cement. The certificate relied upon by the appellant is dated 10.7.80 whereas the import in the present case is made in the year 1992. Further the certificate does not include the bone ranger imported by the appellant. This certificate is prior to import of the present consignment and even prior to notification No. 208/81-Cus dated 22.9.81. Therefore we find that this certificate is not relevant for the present import. We have seen the photograph of the bone ranger imported by the appellants. These are instruments for general purpose. The notification No. 208/81-Cus provides the exemption of customs duty to the life saving equipment including the instruments for replacement and bonding of hips and knee and other joints severely crippled and handicapped and that the appellant has not proved that these instruments are for the use and the purpose mentioned in the notification. In these circumstances, we do not find any infirmity in the impugned order. The appeal is dismissed.