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Issues: Whether the imported balloon catheters were entitled to the benefit of Notification No. 208/81 and the ITC Policy under OGL Appendix 6.
Analysis: The Tribunal noted that the controversy had already been squarely decided in earlier Tribunal orders, which had held that similar imports were entitled to the benefit of the exemption notification as well as the import policy benefit under Open General Licence Appendix 6. In view of the settled position, no further distinction was shown to deny the claimed benefit.
Conclusion: The importers were held entitled to the benefit of Notification No. 208/81 and the ITC Policy under OGL Appendix 6, and the departmental appeal failed.
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