https://www.taxtmi.com/caselaws?id=117605 The Tribunal upheld the Commissioner (Appeals) decision, allowing the respondent's appeal for customs duty exemption on imported Black & White Thermal Printers for medical use. The Tribunal determined that the equipment qualified as an accessory to ultra sound scanner systems under Notification No. 65/88, rejecting the Revenue's argument of unjust enrichment as the duty burden had not been passed on to the buyer. The Tribunal distinguished a previous case cited by the Revenue, Priya Blue, emphasizing that it did not apply in this scenario where the exemption benefit had not been claimed initially. The Revenue's appeal was dismissed for lacking merit. en-us Mon, 28 Nov 2005 00:00:00 +0530 Mon, 25 Jun 2012 12:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117605 The Tribunal upheld the Commissioner (Appeals) decision, allowing the respondent's appeal for customs duty exemption on imported Black & White Thermal Printers for medical use. The Tribunal determined that the equipment qualified as an accessory to ultra sound scanner systems under Notification No. 65/88, rejecting the Revenue's argument of unjust enrichment as the duty burden had not been passed on to the buyer. The Tribunal distinguished a previous case cited by the Revenue, Priya Blue, emphasizing that it did not apply in this scenario where the exemption benefit had not been claimed initially. The Revenue's appeal was dismissed for lacking merit. Case-Laws Customs Mon, 28 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117605