https://www.taxtmi.com/caselaws?id=347781 The Tribunal upheld the denial of exemption under Notification no.21/2002-Cus for imported Collagen Preparation, ruling it did not qualify as "Sterile Absorbable Haemostatic Material for Control of Surgical Vessel Bleeding." However, the demand for the extended period and penalties under the Customs Act were deemed legally unsustainable due to compliance history and interpretation differences, resulting in a partial allowance of the appeals. en-us Fri, 28 Jul 2017 00:00:00 +0530 Mon, 12 Feb 2018 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347781 The Tribunal upheld the denial of exemption under Notification no.21/2002-Cus for imported Collagen Preparation, ruling it did not qualify as "Sterile Absorbable Haemostatic Material for Control of Surgical Vessel Bleeding." However, the demand for the extended period and penalties under the Customs Act were deemed legally unsustainable due to compliance history and interpretation differences, resulting in a partial allowance of the appeals. Case-Laws Customs Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347781