https://www.taxtmi.com/caselaws?id=83226 Imported digital blood pressure instruments were treated as consumer goods because the import policy excluded only those life-saving or sight-saving drugs, medicines and equipment specifically notified for that purpose. Although the items were medical equipment, they were not included in the notified life-saving equipment list, so they could not escape the consumer goods classification. As consumer goods were in the negative list of imports, their import required a licence. The appeal was decided against the importer. en-us Fri, 15 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 18:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83226 Imported digital blood pressure instruments were treated as consumer goods because the import policy excluded only those life-saving or sight-saving drugs, medicines and equipment specifically notified for that purpose. Although the items were medical equipment, they were not included in the notified life-saving equipment list, so they could not escape the consumer goods classification. As consumer goods were in the negative list of imports, their import required a licence. The appeal was decided against the importer. Case-Laws Customs Fri, 15 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83226