By TIOL News Service

MUMBAI, SEPT 07, 2017: THE issue involved is eligibility of exemption notification 21/2002-Cus.

While the appellant says that the goods imported fall within the description "D.C. Defibrillators for Internal use & Pacemakers" and is exempt from Customs duty in terms of Notification No. 21/2002-Cus dated 01.03.2002 since they were meant for internal use, Revenue says that internal use means the Defibrillator is required to be used internally .

Appellant explained to the Bench that the equipment imported cannot be used in the body of a patient.

The Division Bench, therefore, made the following observation -

"2. It does not appeal to commonsense how the equipment, D.C. Defibrillators being 8 Kgs. of weight, as has been stated by the learned Counsel, shall go inside a heart to ensure artificial heart beating in the course of cardiac surgery. Revenue has no evidence to show that D.C. Defibrillators is required to be used in the heart but not in the Operation Theatre. When Revenue fails to lead any evidence to establish that such equipment can be used at any place other than operation theatre, to be called as meant for internal use, the term of "internal use" cannot be interpreted as suggested by Revenue…."

The appeal was allowed.

In passing - missing a beat:

A. The Notification 21/2002-Cus.

B. The Entry -

C. The List 37, Serial no. 7 =

List 37 (See S. No. 363 of the Table)

(7) D.C. Defibrillators for internal use and pace makers

D. From the World Wide Web -

+ Defibrillation  is a treatment for life-threatening cardiac dysrhythmias, specifically ventricular fibrillation (VF) and non-perfusing ventricular tachycardia (VT). A defibrillator  delivers a dose of electric current (often called a countershock) to the heart. [ https://en.wikipedia.org/wiki/Defibrillation]

+ An  implantable  cardioverter- defibrillator  (ICD) - a pager-sized device - is placed in your chest to reduce your risk of dying if the lower chambers of your  heart (ventricles) go into a dangerous rhythm and stop beating effectively ( cardiac arrest).

+ If your arrhythmia is serious, you may need a cardiac  pacemaker  or an implantable cardioverter  defibrillator  (ICD). They are devices that are implanted in your chest or abdomen. A  pacemaker  helps control abnormal heart rhythms. It uses electrical pulses to prompt the heart to beat at a normal rate. [https://medlineplus.gov/pacemakersandimplantabledefibrillators.html]

++ Difference between a Pacemaker and an Implantable Cardioverter Defibrillator (ICD):

+ Although both devices are surgically placed inside the chest or abdomen to help regulate your heart, a Pacemaker does this by monitoring your heartbeat and delivering  low-level  electrical pulses to keep your heart at a normal pace.  Your heart has its own electrical system that is meant to maintain a proper rhythm, but arrhythmias (irregular heart rhythms) prevent your heart from pumping the necessary amount of blood.

+ ICDs often have Pacemakers built into them, so they can do everything a Pacemaker can, plus a bit more.  Whereas a Pacemaker can only deliver  low-level  electrical pulses, an ICD can deliver both  low-level and high-level electrical pulses.  The ICD has the ability to detect more life-threatening arrhythmias (like those that can cause Sudden Cardiac Arrest), and shock the heart (a process known as defibrillation) back to a normal rhythm.

[Source https://www.he artrhythmdoc.com/difference-pacemaker-defibrillator-icd/]

E. Ejusdem Generis:

Adj. Latin for "of the same kind" used to interpret loosely written statutes. Where a law lists specific classes of persons or things and then refers to them in general, the general statements only apply to the same kind of persons or things specifically listed. Example: if a law refers to automobiles, trucks, tractors, motorcycles and other motor-powered vehicles, "vehicles" would not include airplanes, since the list was of land-based transportation.

(See 2017-TIOL-3247-CESTAT-MUM)