https://www.taxtmi.com/caselaws?id=263576 The Supreme Court upheld the Commissioner of Customs' classification of imported diagnostic equipment as "auto analysers" eligible for exemption under Notification No. 20/1999. The Court found that the equipment's automatic analysis of blood samples distinguished them from mere photometers, dismissing the revenue's appeal on penalty due to no duty evasion. The Court allowed the assessee's appeal, setting aside the Customs, Excise and Service Tax Appellate Tribunal's decision and restoring the Commissioner's order. en-us Wed, 02 Sep 2015 00:00:00 +0530 Wed, 30 Dec 2015 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263576 The Supreme Court upheld the Commissioner of Customs' classification of imported diagnostic equipment as "auto analysers" eligible for exemption under Notification No. 20/1999. The Court found that the equipment's automatic analysis of blood samples distinguished them from mere photometers, dismissing the revenue's appeal on penalty due to no duty evasion. The Court allowed the assessee's appeal, setting aside the Customs, Excise and Service Tax Appellate Tribunal's decision and restoring the Commissioner's order. Case-Laws Customs Wed, 02 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263576