https://www.taxtmi.com/caselaws?id=74140 Scalp Vein Sets, also called winged infusion sets, fall within the customs exemption for specified life-saving equipment where they are covered by the entry for intravenous cannulae and tubing for long-term use. Consistent treatment is required where identical wording in the corresponding Open General Licence entry has already been construed to cover the goods. Recognition of the sets as life-saving equipment supports full customs-duty exemption under the notification. en-us Mon, 12 Dec 1988 00:00:00 +0530 Wed, 01 Feb 2012 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74140 Scalp Vein Sets, also called winged infusion sets, fall within the customs exemption for specified life-saving equipment where they are covered by the entry for intravenous cannulae and tubing for long-term use. Consistent treatment is required where identical wording in the corresponding Open General Licence entry has already been construed to cover the goods. Recognition of the sets as life-saving equipment supports full customs-duty exemption under the notification. Case-Laws Customs Mon, 12 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74140