At, Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai
By, THE HONORABLE JUSTICE: D.N. PANDA
By, MEMBER AND THE HONORABLE JUSTICE: C.J. MATHEW
For Petitioner: Prasad Paranjape, Advocate And For Respondents: M.K. Mall, Assistant Commissioner, (AR)
1. While appellant says that "D.C. Defibrillators for Internal use & Pacemakers" imported is exempt from Customs duty in terms of Notification No. 21/2002-Cus, dated 1-3-2002 since that was meant for internal use, Revenue says that internal use means the Defibrillator is required to be used internally. Appellant explains that the equipment cannot be used in the body of a patient. It does not appeal to commonsense how the equipment, D.C. Defibrillators being 8 Kgs. of weight, as has been stated by the Learned Counsel, shall go inside a heart to ensure artificial heart beating in the course of cardiac surgery. Revenue has no evidence to show that D.C. Defibrillators is required to be used in the heart but not in the Operation Theatre. When Revenue fails to lead any evidence to establish that such equipment can be used at any place other than operation theatre, to be called as meant for internal use,
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the term of "internal use" cannot be interpreted as suggested by Revenue. Accordingly appeal succeeds.