https://www.taxtmi.com/caselaws?id=72622 The Tribunal remanded the case involving the classification of imported 'Drainage Bags' as 'life-saving surgical & medical equipment' under Tariff Item 90.17/18. The Collector's rejection, based on Dr. H.S. Bhat's certificate and ignoring the DGHS certificate, was deemed flawed. The Tribunal emphasized the need for considering all evidence, ensuring procedural fairness and natural justice. The matter was remanded for a fresh decision, instructing the Collector to re-examine both certificates, conduct a new sample examination in the appellants' presence, and conclude proceedings promptly to address goods' prolonged detention. The appeal was allowed for a fair reassessment. en-us Fri, 14 Nov 1986 00:00:00 +0530 Fri, 20 May 2011 17:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72622 The Tribunal remanded the case involving the classification of imported 'Drainage Bags' as 'life-saving surgical & medical equipment' under Tariff Item 90.17/18. The Collector's rejection, based on Dr. H.S. Bhat's certificate and ignoring the DGHS certificate, was deemed flawed. The Tribunal emphasized the need for considering all evidence, ensuring procedural fairness and natural justice. The matter was remanded for a fresh decision, instructing the Collector to re-examine both certificates, conduct a new sample examination in the appellants' presence, and conclude proceedings promptly to address goods' prolonged detention. The appeal was allowed for a fair reassessment. Case-Laws Central Excise Fri, 14 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72622