https://www.taxtmi.com/caselaws?id=294802 The court allowed the writ petitions, affirming that the imported Gloves remained eligible for the exemption under Notification No.102-2007-Customs. The court rejected the argument that sterilization and repacking altered the nature of the Gloves, emphasizing that these processes did not change the essential character of the goods. Therefore, the petitioners were entitled to refund claims, and the court did not impose any costs on the parties. en-us Tue, 09 Jul 2019 00:00:00 +0530 Mon, 03 May 2021 21:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294802 The court allowed the writ petitions, affirming that the imported Gloves remained eligible for the exemption under Notification No.102-2007-Customs. The court rejected the argument that sterilization and repacking altered the nature of the Gloves, emphasizing that these processes did not change the essential character of the goods. Therefore, the petitioners were entitled to refund claims, and the court did not impose any costs on the parties. Case-Laws Customs Tue, 09 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294802