CESTAT partially allowed the appellant's customs appeal...

CESTAT partially allowed the appellant's customs appeal regarding eligibility for exemption under Notifications 11/1997, 23/1998, and 20/1999. The Tribunal held that appellant's defibrillators, primarily for external use, did not qualify for exemption restricted to internal use devices, following Supreme Court precedent. The appellant committed mis-declaration and suppression by claiming internal use despite knowing exemption denial, justifying duty demand, interest, and penalty for 1997-99 imports under extended limitation period. However, 2002 import demands were time-barred under normal limitation. Penalty under Section 112(a) against the General Manager was set aside due to insufficient evidence of his involvement in suppression.

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