https://www.taxtmi.com/caselaws?id=271651 An exemption entry describing a "video oesophago gastroscope" was held to cover wireless video capsule endoscopy equipment where its essential function was video-based visualisation of the gastrointestinal tract. The absence of the word "wireless" in the notification did not exclude the device, because the technical material showed it operated as a video gastroscope within the scope of Item No. 82 of List 37 in Notification No. 21/2002-Customs. The exemption was therefore admissible, and the Revenue's challenge failed, leaving the appellate order granting the benefit undisturbed. en-us Thu, 28 Jan 2016 00:00:00 +0530 Tue, 08 Nov 2016 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271651 An exemption entry describing a "video oesophago gastroscope" was held to cover wireless video capsule endoscopy equipment where its essential function was video-based visualisation of the gastrointestinal tract. The absence of the word "wireless" in the notification did not exclude the device, because the technical material showed it operated as a video gastroscope within the scope of Item No. 82 of List 37 in Notification No. 21/2002-Customs. The exemption was therefore admissible, and the Revenue's challenge failed, leaving the appellate order granting the benefit undisturbed. Case-Laws Customs Thu, 28 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271651