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.
Exemption under Notification 21/2002-Cus denied on the ground that ground that the goods imported are not complete kits but only a raw material for making such kits - Revenue has nothing to prove that this item is not used in diagnostic kits for HIV - AT
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