https://www.taxtmi.com/caselaws?id=90114 The exemption for small portable pumps used for slow infusion of anti-cancer drugs was applied to an imported volumetric infusion pump because its catalogue and specifications showed microprocessor technology, a low controllable flow rate, and a portable design. Compatibility with multiple I.V. sets did not by itself disqualify the pump, and the record did not establish that it could not be used for slow infusion of anti-cancer drugs. On that functional basis, the pump satisfied the description in Notification No. 65/88-Cus., as amended, and qualified for the concessional exemption. en-us Wed, 03 Jun 1998 00:00:00 +0530 Mon, 03 Oct 2011 15:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90114 The exemption for small portable pumps used for slow infusion of anti-cancer drugs was applied to an imported volumetric infusion pump because its catalogue and specifications showed microprocessor technology, a low controllable flow rate, and a portable design. Compatibility with multiple I.V. sets did not by itself disqualify the pump, and the record did not establish that it could not be used for slow infusion of anti-cancer drugs. On that functional basis, the pump satisfied the description in Notification No. 65/88-Cus., as amended, and qualified for the concessional exemption. Case-Laws Customs Wed, 03 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90114