https://www.taxtmi.com/caselaws?id=117028 Imported goods were treated as eligible for exemption under Notification No. 23/96-Cus. because, on the facts found, they fell within the description "Digital Imaging System for face X-ray" as equipment made for dental radiography. The lower appellate authority's view was that the notification covered the goods, and no reason was shown to disturb that finding. The exemption was therefore upheld and the departmental appeal was rejected. en-us Tue, 18 Oct 2005 00:00:00 +0530 Tue, 19 Jun 2012 16:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117028 Imported goods were treated as eligible for exemption under Notification No. 23/96-Cus. because, on the facts found, they fell within the description "Digital Imaging System for face X-ray" as equipment made for dental radiography. The lower appellate authority's view was that the notification covered the goods, and no reason was shown to disturb that finding. The exemption was therefore upheld and the departmental appeal was rejected. Case-Laws Customs Tue, 18 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117028