https://www.taxtmi.com/caselaws?id=89937 Programmers for pacemakers classified under Heading 91.07 were not covered by Notification No. 30/88-Cus., because the exemption applied only to specified goods falling within Chapters 84, 85, 90 and 98 of the Customs Tariff. The record showed that the imported goods were described as programmers for pacemakers and were intended for use with a pacemaker, while the contrary view that they were light-sensitive time-switches for street-light control was unsupported by the invoice, bill of entry, or assessment order. The exemption claim therefore failed. en-us Mon, 07 Dec 1998 00:00:00 +0530 Sat, 01 Oct 2011 13:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89937 Programmers for pacemakers classified under Heading 91.07 were not covered by Notification No. 30/88-Cus., because the exemption applied only to specified goods falling within Chapters 84, 85, 90 and 98 of the Customs Tariff. The record showed that the imported goods were described as programmers for pacemakers and were intended for use with a pacemaker, while the contrary view that they were light-sensitive time-switches for street-light control was unsupported by the invoice, bill of entry, or assessment order. The exemption claim therefore failed. Case-Laws Customs Mon, 07 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89937