https://www.taxtmi.com/caselaws?id=378094 The Tribunal, by majority decision, allowed the appeal, granting the appellant the benefit of Notification No. 21/2002 for imported 'Micropore Surgical Tapes'. The Tribunal held that the tapes, although capable of general use, qualify for the concessional rate of duty as they can be used for Ostomy purposes, interpreting the notification liberally. The Tribunal emphasized that the exemption is not restricted to products exclusively used for Ostomy procedures. The issue of jurisdiction raised was not pressed by the appellant and did not impact the final decision. en-us Fri, 05 Apr 2019 00:00:00 +0530 Fri, 13 Mar 2020 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378094 The Tribunal, by majority decision, allowed the appeal, granting the appellant the benefit of Notification No. 21/2002 for imported 'Micropore Surgical Tapes'. The Tribunal held that the tapes, although capable of general use, qualify for the concessional rate of duty as they can be used for Ostomy purposes, interpreting the notification liberally. The Tribunal emphasized that the exemption is not restricted to products exclusively used for Ostomy procedures. The issue of jurisdiction raised was not pressed by the appellant and did not impact the final decision. Case-Laws Customs Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378094