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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Duty refund denied for 'Stainless Steel Hypodermic Needles' under Notification 208/81</h1> The Tribunal upheld the rejection of duty refund for imported 'Stainless Steel Hypodermic Needles' under Notification No. 208/81, as the needles did not ... Needles for medical use The appeal was against the rejection of duty refund for imported 'Stainless Steel Hypodermic Needles' under Notification No. 208/81 meant for life-saving drugs and equipment. The appellants failed to prove that the needles qualified as 'intravenous canulae and tubing for long term use.' The Tribunal rejected the appeal, stating the imported item was only hypodermic needles, not covered by the notification.

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