https://www.taxtmi.com/caselaws?id=338346 Imported intravenous cannulae supplied as a complete set with tubing for long-term disposable infusion did not fall within the exemption entry for cannulae under Sl. No. 42 of Part B of Notification No. 208/1981-Cus. The exemption covered only the specified cannulae description and did not extend to complete sets or tubing. On the bill of entry and the nature of the import, the article was classified outside the scope of the notification, and the claimant failed to prove that the goods satisfied the exemption conditions. The exemption claim was therefore rejected. en-us Tue, 15 Nov 2016 00:00:00 +0530 Wed, 31 Jan 2018 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338346 Imported intravenous cannulae supplied as a complete set with tubing for long-term disposable infusion did not fall within the exemption entry for cannulae under Sl. No. 42 of Part B of Notification No. 208/1981-Cus. The exemption covered only the specified cannulae description and did not extend to complete sets or tubing. On the bill of entry and the nature of the import, the article was classified outside the scope of the notification, and the claimant failed to prove that the goods satisfied the exemption conditions. The exemption claim was therefore rejected. Case-Laws Customs Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338346