Commissioner of Customs, Chennai Vs. Angioneed and Another - Court Judgment

SooperKanoon Citationsooperkanoon.com/942434
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided OnNov-04-2009
Case NumberAppeal No.C/321 of 2003 & C/323 of 2003
Judge THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER & THE HONOURABLE MR. P.K. DAS, JUDICIAL MEMBER
AppellantCommissioner of Customs, Chennai
RespondentAngioneed and Another
Advocates:Ms.Indira Sisupal, JDR
Excerpt:
per dr.chittaranjan satapathy the respondents are not represented. heard ld. dr ms.indira sisupal. 2. we find that the issue involved in this case is grant of exemption to ‘cardiac stents’ imported by the respondents as accessories of ‘cardiac catheters’. we also find that the very same issue has been decided by tribunal’s earlier order no.1008, 1009/09 dt. 18.8.09 in the case of cc chennai vs indian surgicals and others in appeal nos.c/322, 326/2003. hence following the aforecited order, we hold that ‘cardiac stents’ are eligible for exemption as accessories and reject the department’s appeals.
Judgment:

Per Dr.Chittaranjan Satapathy

The respondents are not represented. Heard ld. DR

Ms.Indira Sisupal.

2. We find that the issue involved in this case is grant of exemption to ‘Cardiac Stents’ imported by the respondents as accessories of ‘Cardiac Catheters’. We also find that the very same issue has been decided by Tribunal’s earlier order No.1008, 1009/09 dt. 18.8.09 in the case of CC Chennai Vs Indian Surgicals and Others in Appeal Nos.C/322, 326/2003. Hence following the aforecited order, we hold that ‘Cardiac Stents’ are eligible for exemption as accessories and reject the department’s appeals.