https://www.taxtmi.com/caselaws?id=80240 Open General Licence coverage for compressed air breathing apparatus depended on whether the goods answered the policy description of portable breathing equipment; because the apparatus could not be treated as portable on the record, OGL clearance was denied. The amended Chief Controller of Explosives permission, expressly covering import of 22 medical oxygen cylinders, was accepted as sufficient for the stated quantity and description. Duty-free clearance under Notification No. 208/81-Cus was unavailable because the exemption was confined to medical equipment used in treatment and healing, not fire-fighting or industrial rescue apparatus. The importer was allowed redemption of the confiscated goods on payment of fine, but the denials of OGL and customs exemption otherwise stood. 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 Open General Licence coverage for compressed air breathing apparatus depended on whether the goods answered the policy description of portable breathing equipment; because the apparatus could not be treated as portable on the record, OGL clearance was denied. The amended Chief Controller of Explosives permission, expressly covering import of 22 medical oxygen cylinders, was accepted as sufficient for the stated quantity and description. Duty-free clearance under Notification No. 208/81-Cus was unavailable because the exemption was confined to medical equipment used in treatment and healing, not fire-fighting or industrial rescue apparatus. The importer was allowed redemption of the confiscated goods on payment of fine, but the denials of OGL and customs exemption otherwise stood. Case-Laws Customs Fri, 25 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80240