https://www.taxtmi.com/caselaws?id=90540 Imported catheter and guidewire qualified for customs duty exemption where catalogue, invoice, technical literature and medical certificate showed that the goods formed part of a set used for superselective angiography, spinal angiography and embolization. The exemption entry for intra-arterial catheters and guidewires used for selective cerebral angiography and spinal angiography was therefore satisfied on the evidence, and the benefit of the notification could not be denied by adopting a narrow view of use. The importers' entitlement to exemption was upheld and the adverse order was set aside. en-us Wed, 02 Sep 1998 00:00:00 +0530 Sat, 08 Oct 2011 12:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90540 Imported catheter and guidewire qualified for customs duty exemption where catalogue, invoice, technical literature and medical certificate showed that the goods formed part of a set used for superselective angiography, spinal angiography and embolization. The exemption entry for intra-arterial catheters and guidewires used for selective cerebral angiography and spinal angiography was therefore satisfied on the evidence, and the benefit of the notification could not be denied by adopting a narrow view of use. The importers' entitlement to exemption was upheld and the adverse order was set aside. Case-Laws Customs Wed, 02 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90540