https://www.taxtmi.com/caselaws?id=88622 Tungsten halogen lamps imported as spares for medical equipment were held to fall within the exemption for lamps used for laparoscope under Notification No. 200/82-Cus. The classification turned on the described end use of the goods, and the bill of entry and product literature supported their use for laparoscope. As the adjudicating authority did not dispute that use and the record contained no material showing otherwise, the exemption was allowed and the Revenue's challenge failed. en-us Mon, 06 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 12:19:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88622 Tungsten halogen lamps imported as spares for medical equipment were held to fall within the exemption for lamps used for laparoscope under Notification No. 200/82-Cus. The classification turned on the described end use of the goods, and the bill of entry and product literature supported their use for laparoscope. As the adjudicating authority did not dispute that use and the record contained no material showing otherwise, the exemption was allowed and the Revenue's challenge failed. Case-Laws Customs Mon, 06 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88622