EXIMEL INDIA Vs. U O I

JUDGEMENT

(1.) THE above writ petition has been filed for the issue of writ of Certiorarified Mandamus calling for the records from the third respondent on the Bill of Entry/rotation No. 900/1988, dated 28-10-1988 and to quash the same and to extend the benefits of Exemption Notification No. 208 of 1981 as amended from time to time and 87/88.

(2.) THE petitioner has been importing life saving equipments and supplying the same to several Government Hospitals. THE petitioner imported 1, 10, 000 pcs. containing 220 cartons of Infusion sets "jms" Brand, M. V. Indian Courier under the Bill of Entry/rotation No. 900/88, dated 28-10-198 8 and claimed concessional assessment for the above said imported goods under customs Notification No. 208 of 1981 as amended from time to time which exempts customs duty on the articles set out in the notification. But the Customs authorities disallowed the claim of exemption and assessed the goods to a Basic duty of 40% plus 45% Auxillary duty as well as Additional Duty of 15% and in total 100% ad valorem. It is stated that the customs authorities have accepted that the goods fall under Open General Licence (OGL) as far as Import and export Policy of 1988-91 is concerned. But at the same time, they denied the exemption granted under Section 25 of the Customs Act, 1962, and called upon the petitioner to pay the Customs Duty.

(3.) THE learned Advocate for the petitioner submits that what it has imported are "infusion sets" and they are "life saving equipments" required for use in Intravenous Transfusion of blood and other essential fluids and they are also known as'infusion sets". THE said "infusion sets" were permitted to be imported under the import and Export Policy April, 1988 to March, 1991 under Appendix 6 List 2 Item No. 8. THE petitioner imported the goods under the Bill of Entry/rotation No. 900/88, dated 28-10-1988 and as such the Import and Export Policy referred above is applicable to our case.