Collector of Customs Vs. Navinchandra Premji and Co.

1. this is a department's appeal against the order of the collector (appeals), bombay dated 3-4-86.2. the respondents have sent a letter dated 18-12-1995 requesting that the case may be decided on merits in view of the order nos.509-510/85-b [1987 (27) e.l.t. 706 (t)] passed in the case of p.r.parekh.3. learned dr stated that this is a case of import of "folleys's baloon catheters" and the issue involved was whether they could be considered as "suction catheters" eligible for benefit in terms of itc policy and the exemption notification no. 208/81.4. the issue is already covered by the orders of the tribunal cited by the respondents, namely, in the case of collector of customs, bombay v.p.r. parekh, bombay reported in 1987 (27) e.l.t. 706 (tribunal). that apart, the issue was also decided in the case of vishal surgical equipment co. v. collector of customs reported in 1991 (55) e.l.t. 393 (tribunal) and instamedic international v. collector of customs, coimbatore reported in 1994 (4) rlt 149 (cegat-b). in these orders, the benefit has been extended and in view thereof, he has nothing further to say.5. we observe that learned dr has very fairly mentioned before us that in all the aforesaid orders, the issue has already been squarely covered holding the importers entitled to the benefit of notification 208/81 as well as of the itc policy under ogl appendix '6'.6. respectfully following the ratio thereof, the appeal of the department is rejected.