https://www.taxtmi.com/caselaws?id=73761 Scalp Vein Sets were treated as falling within the identical import-policy and exemption-notification description of "Intravenous Canulae and Tubing for long term use". The Tribunal relied on the same wording in the notification and import policy, together with contemporaneous customs practice extending the benefit to similar goods, to reject denial of exemption merely because the goods were also known by another trade description. The goods were therefore entitled to the customs duty exemption under Notification No. 208-Cus. dated 22-9-1981. en-us Mon, 23 May 1988 00:00:00 +0530 Fri, 03 Jun 2011 14:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73761 Scalp Vein Sets were treated as falling within the identical import-policy and exemption-notification description of "Intravenous Canulae and Tubing for long term use". The Tribunal relied on the same wording in the notification and import policy, together with contemporaneous customs practice extending the benefit to similar goods, to reject denial of exemption merely because the goods were also known by another trade description. The goods were therefore entitled to the customs duty exemption under Notification No. 208-Cus. dated 22-9-1981. Case-Laws Customs Mon, 23 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73761