https://www.taxtmi.com/caselaws?id=763387 CESTAT Kolkata allowed the appeal regarding classification of imported empty medical oxygen cylinders with valves. The tribunal held that cylinders intended for ambulance use under government healthcare schemes should be classified under CTH 90189099 (medical equipment) rather than CTH 73110030 (gas containers). The cylinders were deemed life-supporting medical equipment when fitted in ambulances for patient transportation. Gas Cylinder Rules 2004/2016 were found inapplicable as they specifically exempt cylinders fitted in ambulances. The extended limitation period was improperly invoked as no suppression of facts was established. Differential duty demand, confiscation orders, and penalties were all set aside. en-us Tue, 17 Dec 2024 00:00:00 +0530 Thu, 19 Dec 2024 08:47:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763387 CESTAT Kolkata allowed the appeal regarding classification of imported empty medical oxygen cylinders with valves. The tribunal held that cylinders intended for ambulance use under government healthcare schemes should be classified under CTH 90189099 (medical equipment) rather than CTH 73110030 (gas containers). The cylinders were deemed life-supporting medical equipment when fitted in ambulances for patient transportation. Gas Cylinder Rules 2004/2016 were found inapplicable as they specifically exempt cylinders fitted in ambulances. The extended limitation period was improperly invoked as no suppression of facts was established. Differential duty demand, confiscation orders, and penalties were all set aside. Case-Laws Customs Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763387