https://www.taxtmi.com/caselaws?id=238352 In a customs exemption dispute over whether imported goods qualified as absorbable haemostatic material or were merely wound management bandages, conflicting expert material meant the merits required fuller examination at final hearing. The Tribunal also found a prima facie limitation point in favour of the appellants because the goods had been imported and cleared under the notification for several years, making invocation of the extended period arguable. On that basis, only partial pre-deposit was directed, with deposit of Rs. 2,50,000 and waiver of the balance duty and entire penalty during pendency of the appeals. en-us Mon, 06 May 2013 00:00:00 +0530 Mon, 21 Oct 2013 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238352 In a customs exemption dispute over whether imported goods qualified as absorbable haemostatic material or were merely wound management bandages, conflicting expert material meant the merits required fuller examination at final hearing. The Tribunal also found a prima facie limitation point in favour of the appellants because the goods had been imported and cleared under the notification for several years, making invocation of the extended period arguable. On that basis, only partial pre-deposit was directed, with deposit of Rs. 2,50,000 and waiver of the balance duty and entire penalty during pendency of the appeals. Case-Laws Customs Mon, 06 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238352