Import policy exemption for intravenous cannula and tubing upheld on expert verification and settled precedent.

Imported goods described as intravenous cannula and tubing for long-term use were treated as covered by Open General Licence and Customs exemption Notification No. 208/81, as amended, after sample verification and revised expert opinions from the DGHS and CCI confirmed their character. The article notes that the classification was supported by earlier Tribunal rulings and a Calcutta High Court decision on similar infusion sets. On that basis, the import policy benefit and exemption were accepted, and the consequential confiscation, redemption fine and duty demand were set aside in favour of the assessee.

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Issues: Whether the imported goods, described as intravenous cannula and tubing for long-term use, were covered by the Open General Licence and Customs exemption Notification No. 208/81 as amended, and whether the order of confiscation, redemption fine and duty demand could stand.

Analysis: The goods were examined in the light of technical literature and the revised opinions of the DGHS and CCI obtained after sample verification. On that basis, the items were treated as intravenous cannula and tubing for long-term use. The issue was also found to be covered by earlier Tribunal decisions and by the Calcutta High Court decision dealing with similar infusion sets. In view of that settled position, the goods fell within the claimed import policy benefit and the exemption notification.

Conclusion: The claim to OGL and exemption under Notification No. 208/81 as amended was allowed, and the confiscation, redemption fine and related duty demand were set aside in favour of the assessee.

Ratio Decidendi: Where the imported goods are shown by technical material and revised expert opinion to answer the description of goods already covered by settled precedent, the exemption benefit and import policy entitlement cannot be denied, and consequential confiscation and penalty measures cannot survive.

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