Custom, Excise & Service Tax Tribunal
Commissioner Of Customs, Chennai vs ) Indian Surgicals on 18 August, 2009
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal Nos.C/322/03 & C/CO/5/05
C/326/03 & C/CO/6/05
[Arising out of Order-in-Appeal No.C.Cus.No.354/03 dated 25.7.03 and OIA No.353/03 dt. 25.7.03 passed by the Commissioner of Customs (Appeals), Chennai]
For approval and signature:
Honble Ms.JYOTI BALASUNDARAM, Vice-President
Honble Dr. CHITTRANJAN SATAPATHY, Technical Member
1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? :
2. Whether it should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? :
3. Whether the Members wish to see the fair copy of
the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
Commissioner of Customs, Chennai
Appellant/s
Versus
1) Indian Surgicals
2) Trans Health Care India Pvt.Ltd.
Respondent/s
Appearance :
Ms.Prameela Viswanathan, Advocate Ms.Indira Sisupal, JDR For the Appellant/s For the Respondent/s CORAM:
Honble Ms.Jyoti Balasundaram, Vice-President Honble Dr. Chittaranjan Satapathy, Technical Member Date of hearing : 18.8.2009 Date of decision : 18.8.2009 Final Order No.____________ Per Jyoti Balasundaram In both these cases, the Revenue objects to the extension of the benefit of Notification No.17/2001-Cus. dt. 1.3.01 in terms of Sl.No.348 List 29 to Cardiac Stents imported by the respondents on the ground that they are not accessories of Cardiac Catheters as claimed by the importers.
2. The imported stents are used to dilate or expand a blocked portion of coronary vessels suppling blood to the heart. The stents remain implanted in the blood vessels while the catheters are removed. It is for this reason that the Revenue contends that stents cannot be treated as accessories of Cardiac Catheters.
3. We have heard both sides. We find that stents are used in conjunction with cardiac catheters and they are mounted and placed after dilation of blood vessels; they are essential for cardiac catheter treatment through the process of angioplasty. Without implanting of the stents with help of catheters, the treatment is not completed and, therefore, stents are definitely to be treated as accessories and not otherwise. We find that the importers have produced a certificate from Dr.G.Sudarsana, Senior Cardiologist, Southern Railway Headquarters Hospital, Chennai which reads as under :-
Percutaneous Transluminal Coronary Angioplasty is a life saving procedure done for patients who have severe heart ailments. Patients develop blocks in their coronary arteries and their branches which leads to heart attack. Following a complaint of chest pain and other related complications, the patient is advised for coronary angiography procedure which helps the interventional cardiologists to locate the blocks (lesions) that have occurred in the coronary arteries of a patient. Following the angiography study, the patient is taken in for angioplasty which is nothing but PTCA as per technical description. During the angioplasty procedure the PTCA balloon catheter is first introduced, to try and dilate the block. This is called Plain Baloon Angioplasty. But, if the block could not be dilated fully with the plain PTCA balloon catheter, then the PTCA balloon catheter is retrieved back from the vessel and a coronary stent is mounted on it. This is again taken into the defective coronary artery and the stent is then lodged at the point where the lesion has occurred. Once the stent is deployed at its location the PTCA balloon catheter is pulled back. The stent deployed at the point of lesion makes sure that the blood flow is restored back to normal at that location. Hence the stent improves the performance of the plain PTCA balloon catheter, when the Plain Baloon Angioplasty fails. So, the stent and PTCA balloon catheter form a part and parcel of the angioplasty procedure (purely life saving) and one without the other will not serve its purpose fully to complete this procedure. Moreover, as the blocks that may occur in the coronary arteries of a wide variety of patients may differ in size and locations, the stents and PTCA balloon catheters are both sold as separate units as well as combinations to suit the needs of the individual patients Further, we also note that in the case of Boston Scientific International B.V. Vs CC Chennai, 2003 (151) ELT 192, the Tribunal has accepted that stent being essential for treatment function of endoscope, have to be treated as accessories and the benefit of Notification No.17/2001 is available. In the light of the above, we accept the claim of the importers of eligibility to the benefit of Notification above mentioned, uphold the impugned orders and reject the appeals. The cross-objections are in the nature of comments upon/reply to the Revenues appeals and are therefore dismissed.
(Dictated and pronounced in open court)
(Dr. CHITTARANJAN SATAPATHY) (JYOTI BALASUNDARAM)
TECHNICAL MEMBER VICE-PRESIDENT
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