https://www.taxtmi.com/caselaws?id=171632 Imported central venous catheters were examined for classification under an exemption entry covering cardiac catheters. The Tribunal treated the entry as inclusive and focused on the goods' functional characteristics, medical literature, and the admitted use of insertion into central veins with a direct nexus to cardiac monitoring and heart-related functions. It found the department's report unpersuasive because it lacked supporting medical or technical literature, and the unavailable DGHS expert could not be cross-examined. On that basis, the goods were regarded as cardiac catheters and qualified for exemption under Notification No. 21/2002. en-us Mon, 25 Mar 2013 00:00:00 +0530 Tue, 28 Jul 2015 10:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171632 Imported central venous catheters were examined for classification under an exemption entry covering cardiac catheters. The Tribunal treated the entry as inclusive and focused on the goods' functional characteristics, medical literature, and the admitted use of insertion into central veins with a direct nexus to cardiac monitoring and heart-related functions. It found the department's report unpersuasive because it lacked supporting medical or technical literature, and the unavailable DGHS expert could not be cross-examined. On that basis, the goods were regarded as cardiac catheters and qualified for exemption under Notification No. 21/2002. Case-Laws Customs Mon, 25 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171632