- (1.) The issue involved in these appeals is whether various imported ultrasound systems imported by the Respondents herein are covered by exemption Notification No. 16/2000 -Cus : , dated 1.3.2000. In C.A. No. 1174 of 2006 the items imported are medical probes whereas in C.A. No. 3202 of 2006 the items imported are ultrasound systems, probes, and their parts and components. The common question that arises for decision is whether the exemption is available for Ultrasonic Equipments (A-scan/pacchy meters) to persons like the Respondents who import various systems having not merely the feature of A scan, but the feature of B scan and M scan as well.
(2.) By the order in original in both the cases, the Commissioner has referred to a history of various exemption Notifications dealing with the same systems. Ultimately, the exemption Notification of 2000 was held to be restricted only to a specific type of ultrasound system, namely, A scan and if it had additional feature, such as B scan and M scan, those were excluded by implication. CESTAT in the impugned judgment has reversed this finding and has come to the conclusion that systems having additional features would not be denied the exemption.
(3.) We have been shown in some detail the judgment of the Commissioner as well as CESTAT.;