https://www.taxtmi.com/caselaws?id=100824 Heart valve prosthesis, its accessories and sterile storage containers were treated as prima facie covered by the exemption for medical equipment listed in Notification No. 23/98, because the prosthesis was specified in the list and the ancillary items appeared connected to its sterile use. Running-length plastic tubings were not treated as identifiable parts or accessories of a heart lung machine in that imported form. The demand was also held prima facie not barred by limitation, as the invoices and bills of entry disclosed the nature of the goods and suppression was not clearly established. Pre-deposit of the remaining duty and penalties was waived and recovery stayed. en-us Tue, 04 Dec 2001 00:00:00 +0530 Tue, 07 Feb 2012 12:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100824 Heart valve prosthesis, its accessories and sterile storage containers were treated as prima facie covered by the exemption for medical equipment listed in Notification No. 23/98, because the prosthesis was specified in the list and the ancillary items appeared connected to its sterile use. Running-length plastic tubings were not treated as identifiable parts or accessories of a heart lung machine in that imported form. The demand was also held prima facie not barred by limitation, as the invoices and bills of entry disclosed the nature of the goods and suppression was not clearly established. Pre-deposit of the remaining duty and penalties was waived and recovery stayed. Case-Laws Customs Tue, 04 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100824