Customs, Excise and Gold Tribunal - Mumbai
New Look Cosmetic Laser Centre vs Commissioner Of Customs, Acc, Mumbai on 23 March, 2001
Equivalent citations: 2001(132)ELT243(TRI-MUMBAI)
ORDER Gowri Shankar, Member (T)
1. The application is for waiver of deposit of duty of Rs. 25,38,340/-. The duty has been demanded on the ground that the ruby laser imported by the applicant is not 'surgical laser' exempted from duty by entry 74 of list 21 of notification 20/1999.
2. We have heard both sides.
3. The Assistant Commissioner, in denying the exemption, has relied upon the definition of surgery which he finds in Butterworth Medical Dictionary as being "that part of medicine which deals with treatment of disease and injury mainly by manipulative and operative methods" to conclude that use of the laser for removal of excess hair, tattoos and pigmented lesions of the skin cannot be considered to be surgery.
4. As against this, the counsel for the applicant relies upon a periodical monograph, Dermatologic Clinics, Vol.17, April, 1999. An article in this edition, "A Theoretical Consideration of Laser Hair Removal," refers to the use of laser for hair removal. The brochure of the manufacturer indicates it to be suitable for use in removing pigmented lesions and tattoos. The manufacturer has also certified that the laser is required to be used in Germany, where it was manufactured, by a medically qualified person.
5. Having regard to these facts we accept the offer made by the counsel for the applicant to continue the bank guarantee which has been furnished to the department for Rs. 12,69,170/-, half of the duty, during the pendency of the appeal, waive deposit of the duty, and stay its recovery.