Customs, Excise and Gold Tribunal - Delhi
Collector Of Customs vs Devi Corporation Of Konkan on 5 March, 1997
Equivalent citations: 1997(93)ELT282(TRI-DEL)
ORDER Shiben K. Dhar, Member (T)
1. This Revenue appeal is directed against the Order-in-Appeal dated 22-2-1989 of Collector of Customs (Appeals), Bombay.
2. The respondents imported a consignment described as "Cattle Embryos Frozen in Liquid Nitrogen". They claimed benefit of exemption under Notification No. 215 dated 2-3-1976 (as amended) which exempts frozen semen equipment and frozen semen from the whole of customs duty leviable thereon. The Collector (Appeals) held that the goods were imported for the purpose of training and "EMP" is almost akin to frozen sperm and the difference is only of one week in age after fertilisation, he allowed the benefit. The Revenue have come in appeal against this order.
3. No one appeared for the respondents when the matter was called in spite of the notice having been served on them.
4. Arguing for the Revenue, the Learned DR submits that there is vast difference between semen and embryo and therefore the benefit of Notification which exempts only semen could not be extended to the impugned goods.
5. We have heard the Learned DR and perused the records of the case.
6. Notification No. 215/76, dated 2-8-1976 (as amended) exempts ^ frozen semen from customs duty. Butterworths Medical Dictionary, Second Edition, defines semen as under :-
"Semen (semen) (pi. semina). 1. A seed 2. [Sperma (NA)]. The fecundating fluid of the male; it contains the spermatozoa together with secretions of the prostate and seminal vesicles. Semen Reflux. A condition in which the semen is ejaculated into the bladder. It may be due to a congenital defect or be the result of a prostatectomy, a posterior urethral stricture or a lumbar sympathectomy. [L seed]."
6.1 The semen therefore, is only the fecundating fluid of the male containing the spermatozoa.
6.2 Embryo, on the other hand, is defined as under in the same medical dictionary:
"Embyro (embreo). 1. In botany, a young plant in process of development from an ovum, usually contained within a seed. In zoology, an animal at some stage of its development from a fertilized ovum up to the point of birth or hatching. In man the term is usually restricted to the first 8 weeks of in-trauterine the term fetus being employed after that."
6.3 It should be obvious therefore that there is not merely a difference, but vast difference indeed between the semen and embryo. The two are different entirely. Embryo in fact, is a stage after an ovum is fertilised by the spermatozoa contained in the semen. An exemption Notification has to be construed strictly. One cannot extend the benefit in case of an exemption Notification on the ground as held by the Collector (Appeals), that "difference is only of one week in age. after fertilisation". The semen which is exempted by Notification is entirely different from the frozen embryo. The benefit of exemption Notification therefore, cannot extend to such frozen embryos as have been imported.
7. In the result, for the reasons mentioned hereinbefore, we allow the Revenue appeal and set aside the impugned order.