https://www.taxtmi.com/caselaws?id=368258 The Tribunal ruled in favor of the appellant, determining that the medical device "SYNVISC HYLAN G-F 20" should be classified under chapter 9021 as an implantable medical device for orthopaedic use, not under chapter 3006 as Gel preparations for surgical operations. The Tribunal dismissed the differential duty and penalty claims, rejecting the Customs authorities' arguments. Additionally, the Tribunal found that the extended period of limitation was not applicable as there was no evidence of wilful suppression by the appellant, leading to the rejection of penalty imposition. The Tribunal upheld the first appellate authority's decision granting exemption benefits and allowed the appellant's appeals. en-us Thu, 04 Oct 2018 00:00:00 +0530 Tue, 03 Sep 2019 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368258 The Tribunal ruled in favor of the appellant, determining that the medical device "SYNVISC HYLAN G-F 20" should be classified under chapter 9021 as an implantable medical device for orthopaedic use, not under chapter 3006 as Gel preparations for surgical operations. The Tribunal dismissed the differential duty and penalty claims, rejecting the Customs authorities' arguments. Additionally, the Tribunal found that the extended period of limitation was not applicable as there was no evidence of wilful suppression by the appellant, leading to the rejection of penalty imposition. The Tribunal upheld the first appellate authority's decision granting exemption benefits and allowed the appellant's appeals. Case-Laws Customs Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368258