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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether Foley Balloon Catheters classified under Chapter heading 90.18 were entitled to the concessional rate of duty under Serial No. 43 of Notification No. 10/2002, notwithstanding the exclusion language in Serial No. 42.
Analysis: The goods were not in dispute as falling under Chapter heading 90.18. Serial No. 43 specifically granted concessional duty to goods under that heading, while Serial No. 42 was a general entry. The exclusion clause in the explanation to Serial No. 42 was confined to that entry and could not be extended to defeat the specific benefit under Serial No. 43. The notification had to be read as a whole, but once the goods satisfied the entry, the exemption was to be construed broadly. A specific entry was held to prevail over a general one.
Conclusion: Foley Balloon Catheters were entitled to the benefit of Serial No. 43 of Notification No. 10/2002 and the denial of exemption was not sustainable.
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