https://www.taxtmi.com/caselaws?id=80240 The Tribunal held that the appellants were not eligible to clear the goods under Open General Licence (OGL) due to the apparatus not meeting the criteria of being portable. However, the Tribunal found that the appellants had complied with the requirements of Para 116(6) of AM '1985 in obtaining necessary permissions. The claim for duty-free clearance under Notification No. 208/81-Cus was denied as the goods were deemed for industrial use, not medical purposes as required by the notification. The Tribunal allowed the option for the goods to be redeemed upon payment of a redemption fine, but otherwise rejected the appeal. en-us Fri, 25 Aug 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:11:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80240 The Tribunal held that the appellants were not eligible to clear the goods under Open General Licence (OGL) due to the apparatus not meeting the criteria of being portable. However, the Tribunal found that the appellants had complied with the requirements of Para 116(6) of AM '1985 in obtaining necessary permissions. The claim for duty-free clearance under Notification No. 208/81-Cus was denied as the goods were deemed for industrial use, not medical purposes as required by the notification. The Tribunal allowed the option for the goods to be redeemed upon payment of a redemption fine, but otherwise rejected the appeal. Case-Laws Customs Fri, 25 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80240