https://www.taxtmi.com/caselaws?id=338346 Customs exemption for specified disposable and non-disposable cannulae did not extend to imported infusion sets comprising intravenous cannulae and tubing. The exemption entry was confined to individual cannulae of the prescribed description, while the goods declared on the bill of entry were complete sets with tubing. The claimant did not establish that the imported goods satisfied the exemption conditions. Consequently, the imported infusion sets were outside the exemption entry and exemption was unavailable. 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 Customs exemption for specified disposable and non-disposable cannulae did not extend to imported infusion sets comprising intravenous cannulae and tubing. The exemption entry was confined to individual cannulae of the prescribed description, while the goods declared on the bill of entry were complete sets with tubing. The claimant did not establish that the imported goods satisfied the exemption conditions. Consequently, the imported infusion sets were outside the exemption entry and exemption was unavailable. Case-Laws Customs Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338346