https://www.taxtmi.com/caselaws?id=85677 The commentary states that Notification No. 208/81 was applicable to intravenous cannulae, so the customs demand raised on denial of that exemption was unsustainable. It notes that the Collector (Appeals) had rejected the appeals for non-compliance with Section 129E without examining merits, but the Tribunal treated the exemption issue as already settled in earlier decisions and found no useful purpose in remanding the matter. On that basis, the assessees obtained relief on merits and the disputed demand failed. en-us Thu, 04 Jul 1996 00:00:00 +0530 Sat, 06 Aug 2011 15:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85677 The commentary states that Notification No. 208/81 was applicable to intravenous cannulae, so the customs demand raised on denial of that exemption was unsustainable. It notes that the Collector (Appeals) had rejected the appeals for non-compliance with Section 129E without examining merits, but the Tribunal treated the exemption issue as already settled in earlier decisions and found no useful purpose in remanding the matter. On that basis, the assessees obtained relief on merits and the disputed demand failed. Case-Laws Customs Thu, 04 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85677