Trade description identity supported customs exemption for Scalp Vein Sets under the long-term intravenous canulae entry.

Scalp Vein Sets were treated as falling within the identical import-policy and exemption-notification description of "Intravenous Canulae and Tubing for long term use". The Tribunal relied on the same wording in the notification and import policy, together with contemporaneous customs practice extending the benefit to similar goods, to reject denial of exemption merely because the goods were also known by another trade description. The goods were therefore entitled to the customs duty exemption under Notification No. 208-Cus. dated 22-9-1981.

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Issues: Whether the imported goods, described as Scalp Vein Sets, fell within the entry "Intravenous Canulae and Tubing for long term use" in Notification No. 208-Cus. dated 22-9-1981 and were therefore entitled to exemption from customs duty.

Analysis: The imported goods were treated by the licensing authorities as covered by the identically worded import policy entry for "Intravenous Canulae and Tubing for long term use". The entry in the exemption notification used the same description, and the Tribunal relied on that identity of wording, along with the contemporaneous customs practice extending the benefit of the notification to similar goods, to conclude that the goods should not be denied exemption merely because they were also known by another trade description.

Conclusion: The goods were held entitled to the benefit of Notification No. 208-Cus. dated 22-9-1981, and the denial of exemption was set aside.

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