https://www.taxtmi.com/caselaws?id=339846 Imported lifesaving equipment claimed under Notification No. 208/1981-Cus. was held not to satisfy Sl. Nos. 19, 42 or 44 because the description in the bills of entry and invoices did not establish the required conditions. The record did not show that the infusion sets, cannulae and tubing were proved to be capable of long-term use under Sl. No. 19; Sl. No. 42 applied only to cannulae and not to complete infusion assemblies; and Sl. No. 44, relating to ancillaries for blood component therapy for cancer treatment, was not supported by the invoice descriptions. The claimant failed to discharge the burden of proving exemption eligibility, so the exemption claim failed. en-us Thu, 15 Dec 2016 00:00:00 +0530 Fri, 09 Feb 2018 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339846 Imported lifesaving equipment claimed under Notification No. 208/1981-Cus. was held not to satisfy Sl. Nos. 19, 42 or 44 because the description in the bills of entry and invoices did not establish the required conditions. The record did not show that the infusion sets, cannulae and tubing were proved to be capable of long-term use under Sl. No. 19; Sl. No. 42 applied only to cannulae and not to complete infusion assemblies; and Sl. No. 44, relating to ancillaries for blood component therapy for cancer treatment, was not supported by the invoice descriptions. The claimant failed to discharge the burden of proving exemption eligibility, so the exemption claim failed. Case-Laws Customs Thu, 15 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339846