Customs exemption for cardiopulmonary tubings upheld where notification entry covered all tariff chapters and matched the imported goods.

Arterial venous cardiopulmonary tubings in running length were held to fall within Serial No. 363 of Notification No. 16/2000-Cus., because that entry covered goods across all chapters of the First Schedule to the Customs Tariff Act and was not limited to the specific heading considered in the earlier precedent. On that interpretation, the description in the notification matched the imported item, so the exemption benefit was available and the Revenue's challenge failed.

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Issues: Whether the imported goods, namely arterial venous cardiopulmonary tubings in running length, were entitled to exemption under Notification No. 16/2000-Cus. under Serial No. 363 of the Table annexed thereto.

Analysis: The application for change of name was allowed and the matter was taken up for early disposal. On the exemption question, the goods were found to fit the description in Serial No. 363, which covered all chapters of the First Schedule to the Customs Tariff Act. The benefit was not confined to the specific heading considered in the earlier precedent, and the description in the notification was held to match the imported item.

Conclusion: The imported goods were eligible for the benefit of the notification and the Revenue's appeal failed.

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