https://www.taxtmi.com/caselaws?id=1618 The Tribunal determined that the "Octopus 3-0 Tissue Stabilizer/Starfish Heart Positioner" qualifies as a "Vascular Clamp" under Notification No. 17/2001-Cus based on expert opinions from medical professionals. The product's function aligns with stabilizing the vascular system during surgery, warranting exemption. The Tribunal emphasized the importance of considering technological advancements in medical equipment classification and set aside the previous order, granting relief to the appellants. en-us Tue, 24 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1618 The Tribunal determined that the "Octopus 3-0 Tissue Stabilizer/Starfish Heart Positioner" qualifies as a "Vascular Clamp" under Notification No. 17/2001-Cus based on expert opinions from medical professionals. The product's function aligns with stabilizing the vascular system during surgery, warranting exemption. The Tribunal emphasized the importance of considering technological advancements in medical equipment classification and set aside the previous order, granting relief to the appellants. Case-Laws Customs Tue, 24 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1618