https://www.taxtmi.com/caselaws?id=2741 Customs exemption for an imported endoscopic camera depended on whether the item formed part of the exempted PCN operating set under the relevant notifications. The technical clarification of the competent health authority, given after consultation with experts, stated that the camera was used for teaching purposes and was not part of the PCN instrument. That clarification was treated as controlling for exemption purposes, and the customs benefit was denied because the notification could not be extended on sympathy or equitable grounds against the technical finding. en-us Wed, 08 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2741 Customs exemption for an imported endoscopic camera depended on whether the item formed part of the exempted PCN operating set under the relevant notifications. The technical clarification of the competent health authority, given after consultation with experts, stated that the camera was used for teaching purposes and was not part of the PCN instrument. That clarification was treated as controlling for exemption purposes, and the customs benefit was denied because the notification could not be extended on sympathy or equitable grounds against the technical finding. Case-Laws Customs Wed, 08 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2741