Exemption for cannulae denied where imported infusion sets with tubing fell outside the notification description.

Imported intravenous cannulae supplied as a complete set with tubing for long-term disposable infusion did not fall within the exemption entry for cannulae under Sl. No. 42 of Part B of Notification No. 208/1981-Cus. The exemption covered only the specified cannulae description and did not extend to complete sets or tubing. On the bill of entry and the nature of the import, the article was classified outside the scope of the notification, and the claimant failed to prove that the goods satisfied the exemption conditions. The exemption claim was therefore rejected.

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Issues: Whether the imported goods, described as intravenous cannulae and tubing for long-term use as disposable solution infusion sets, were covered by Sl. No. 42 of Part B of Notification No. 208/1981-Cus. dated 22.9.1981 and entitled to exemption.

Analysis: The notification entry exempted only disposable and non-disposable cannulae of the specified description. The goods imported were not individual cannulae but a set comprising intravenous cannulae and tubing. On the bill of entry and the nature of the import, the imported article fell outside the scope of the exemption entry, which did not extend to complete sets or tubing. The claimant also failed to discharge the burden of proving that the goods satisfied the exemption description.

Conclusion: The imported goods were not covered by the exemption entry and the claim for exemption was rejected.

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