https://www.taxtmi.com/caselaws?id=123741 Foley Balloon Catheters classified under Chapter heading 90.18 were held to fall within Serial No. 43 of Notification No. 10/2002 and to qualify for concessional duty. The exclusion language in the explanation to Serial No. 42 was treated as confined to that general entry and could not be used to defeat the specific benefit under Serial No. 43. The notification was read as a whole, but the specific entry prevailed over the general one, and the denial of exemption was not sustainable. en-us Wed, 13 Jul 2005 00:00:00 +0530 Wed, 19 Sep 2012 18:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123741 Foley Balloon Catheters classified under Chapter heading 90.18 were held to fall within Serial No. 43 of Notification No. 10/2002 and to qualify for concessional duty. The exclusion language in the explanation to Serial No. 42 was treated as confined to that general entry and could not be used to defeat the specific benefit under Serial No. 43. The notification was read as a whole, but the specific entry prevailed over the general one, and the denial of exemption was not sustainable. Case-Laws Central Excise Wed, 13 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123741