https://www.taxtmi.com/caselaws?id=73939 Imported urinary drainage bags were treated as falling within the exemption for ostomy products and male or female urinary incontinency sets under Notification No. 208/81-Cus. The goods were classified under Heading 90.17/18, but the decisive issue was whether they satisfied the notification description. DGHS clarification, medical authorities' opinion, and supporting literature showed that the bags formed part of incontinency sets used as a hygienic aid in urinary incontinence. The Revenue's contrary reports were found unpersuasive because they did not give convincing reasons to reject the DGHS view. The goods therefore qualified for customs duty and additional duty exemption. en-us Mon, 25 Jan 1988 00:00:00 +0530 Sat, 04 Jun 2011 16:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73939 Imported urinary drainage bags were treated as falling within the exemption for ostomy products and male or female urinary incontinency sets under Notification No. 208/81-Cus. The goods were classified under Heading 90.17/18, but the decisive issue was whether they satisfied the notification description. DGHS clarification, medical authorities' opinion, and supporting literature showed that the bags formed part of incontinency sets used as a hygienic aid in urinary incontinence. The Revenue's contrary reports were found unpersuasive because they did not give convincing reasons to reject the DGHS view. The goods therefore qualified for customs duty and additional duty exemption. Case-Laws Customs Mon, 25 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73939