https://www.taxtmi.com/caselaws?id=125831 Imported defibrillators and pacemakers were found prima facie entitled to exemption under Notification No. 21/2002-Cus. because the Revenue's reliance on an earlier Tribunal view was weakened by the Supreme Court's stay of that view. On that basis, the Tribunal held that the appellant had made out a prima facie case for interim protection and granted waiver of pre-deposit and stay of recovery in relation to the duty and penalty demand. en-us Tue, 27 Jan 2009 00:00:00 +0530 Fri, 15 Feb 2013 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125831 Imported defibrillators and pacemakers were found prima facie entitled to exemption under Notification No. 21/2002-Cus. because the Revenue's reliance on an earlier Tribunal view was weakened by the Supreme Court's stay of that view. On that basis, the Tribunal held that the appellant had made out a prima facie case for interim protection and granted waiver of pre-deposit and stay of recovery in relation to the duty and penalty demand. Case-Laws Customs Tue, 27 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125831