https://www.taxtmi.com/caselaws?id=92047 The court ruled in favor of the petitioner in two writ petitions challenging the duty imposed on imported 'Scalp Vein Sets'. The court held that the goods should be classified as 'Intravenous Canulae and Tubing for long term use', entitling them to duty exemption under Notification 208/81. The duty recovery was deemed unjustified, leading to a refund of Rs. 1,74,177 to the petitioner. The judgment underscored the significance of accurate classification and interpretation of goods for duty exemption in customs matters. en-us Mon, 24 Aug 1998 00:00:00 +0530 Mon, 31 Oct 2011 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92047 The court ruled in favor of the petitioner in two writ petitions challenging the duty imposed on imported 'Scalp Vein Sets'. The court held that the goods should be classified as 'Intravenous Canulae and Tubing for long term use', entitling them to duty exemption under Notification 208/81. The duty recovery was deemed unjustified, leading to a refund of Rs. 1,74,177 to the petitioner. The judgment underscored the significance of accurate classification and interpretation of goods for duty exemption in customs matters. Case-Laws Customs Mon, 24 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92047