Page 217 - ELT_1st August 2020_Vol 373_Part 3

2020 ] 3M INDIA LTD. v. COMMISSIONER OF CUSTOMS, BANGALORE-I 399

24. The appellants have argued that alternatively, the impugned items
are eligible for exemption as they are covered by the other part of the list under
‘Ostomy products (Appliances) for managing Colostomy, Illcostomy, Ureteros-
tomy, Illeal Conduit Urostomy Stoma cases such as bags, belts, adhesives seals or
discs or rolls adhesive remover; we find that the impugned goods cannot be
called appliances by any stretch of imagination. We will go in to find the mean-
ing of appliance. Merriam Webster dictionary defines appliance as
(https://www.merriam-webster.com/dictionary/appliance).
1. an act of applying
2. a : a piece of equipment for adapting a tool or machine to a special
purpose : attachment
b : an instrument or device designed for a particular use or function
an orthodontic appliance specifically : a household or office device
(such as a stove, fan, or refrigerator) operated by gas or electric cur-
rent
c : British : fire engine
d : an artificial part or mask that is worn as part of an actor’s
makeup or costume ... more grown-ups are shelling out for scary
facial appliances—wounds, snouts and horns—to create the creepy
characters they’ve dreamed up on their own.—
Dana Coffield
e : computing : information appliance A growing number of compa-
nies are coming up with ways [in 2000] to turn ordinary phones into
Internet appliances.— Sharon Cleary
3. obsolete : compliance
Cambridge dictionary defines appliances as follows (https://dictionary.
cambridge.org/dictionary/english/appliance) a device, machine, or piece of
equipment, especially an electrical one that is used in the house, such as a
cooker or washingmachine :
Going by the above definition or any other definition one can find that
the meaning attached with an appliance is closer to equipment. There-
fore, we are not inclined to accept the contention of the appellants. The
impugned goods at best can be held to be disposables used in surgery or
other medical procedures.
25. Learned Counsel for the appellants also argued that the Notification
also provided, at Sl. No. 363A, exemption to Life Saving Equipment subject to
production of a certificate from DGHS to the effect that the imported goods are
lifesaving medical equipment; he submitted that the appellants have produced
such certificates and have a right to claim the same even though the same was
not claimed at the time of filing bills of entry. We find that per contra the Learned
Authorised Representative submits that the certificates from DGHS submitted by
the appellant in support of their claim, are certificates which have been issued
under Notification 208/81 and would have no relevance to the Notification
21/2002-Cus., Sl. No. 363 A and the claim has to be considered only as per the
current notification as the requisite certification by DGHS under the current No-
tification is not produced. We find that the certificates are issued in 1990s and
have no mention of the impugned imports.

EXCISE LAW TIMES  1st August 2020  217