https://www.taxtmi.com/caselaws?id=285433 Spinal needles imported for medical use were held to fall within the customs exemption under Notification No. 21/2002-Cus. and the corresponding exemption entry. The Tribunal applied an earlier interpretation of substantially similar medical goods, treating that precedent as binding because it had attained finality, and held that the notification did not impose an actual user condition. On that reading, the denial of exemption was unsustainable. The alternative claim based on the allied list entry did not need separate examination once the principal exemption was accepted in favour of the assessee. en-us Tue, 09 Oct 2018 00:00:00 +0530 Sat, 11 Jan 2020 16:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285433 Spinal needles imported for medical use were held to fall within the customs exemption under Notification No. 21/2002-Cus. and the corresponding exemption entry. The Tribunal applied an earlier interpretation of substantially similar medical goods, treating that precedent as binding because it had attained finality, and held that the notification did not impose an actual user condition. On that reading, the denial of exemption was unsustainable. The alternative claim based on the allied list entry did not need separate examination once the principal exemption was accepted in favour of the assessee. Case-Laws Customs Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285433