https://www.taxtmi.com/caselaws?id=240222 Imported warming blankets with a blower system were held not to fall within Sl. No. 54 of List 37 of Notification No. 21/2002-Cus. for "Thawer Equipment for Blood Warming". The notification extended concessional customs duty only to specified medical equipment, and the product literature showed that the goods were used for convective warming of a patient's body after surgery, not for thawing or warming frozen blood. As the goods did not perform the function contemplated by the exemption entry, they were outside the scope of the notification and not eligible for customs duty exemption. en-us Thu, 11 Jul 2013 00:00:00 +0530 Sat, 06 Sep 2014 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240222 Imported warming blankets with a blower system were held not to fall within Sl. No. 54 of List 37 of Notification No. 21/2002-Cus. for "Thawer Equipment for Blood Warming". The notification extended concessional customs duty only to specified medical equipment, and the product literature showed that the goods were used for convective warming of a patient's body after surgery, not for thawing or warming frozen blood. As the goods did not perform the function contemplated by the exemption entry, they were outside the scope of the notification and not eligible for customs duty exemption. Case-Laws Customs Thu, 11 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240222