https://www.taxtmi.com/caselaws?id=116695 Arterial venous cardiopulmonary tubings in running length were held to fall within Serial No. 363 of Notification No. 16/2000-Cus., because that entry covered goods across all chapters of the First Schedule to the Customs Tariff Act and was not limited to the specific heading considered in the earlier precedent. On that interpretation, the description in the notification matched the imported item, so the exemption benefit was available and the Revenue's challenge failed. en-us Wed, 21 Sep 2005 00:00:00 +0530 Thu, 14 Jun 2012 18:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116695 Arterial venous cardiopulmonary tubings in running length were held to fall within Serial No. 363 of Notification No. 16/2000-Cus., because that entry covered goods across all chapters of the First Schedule to the Customs Tariff Act and was not limited to the specific heading considered in the earlier precedent. On that interpretation, the description in the notification matched the imported item, so the exemption benefit was available and the Revenue's challenge failed. Case-Laws Customs Wed, 21 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116695