https://www.taxtmi.com/caselaws?id=42419 The High Court upheld the Customs, Excise and Gold (Control) Appellate Tribunal's decision classifying Foley Balloon Catheters as suction catheters eligible for duty exemption. The Court rejected the Collector of Customs' attempt to challenge the Tribunal's decision based on a revised opinion, emphasizing the need for consistency in legal decisions. Importers were allowed to clear goods under Foley Balloon Catheters based on personal bonds, with the Tribunal's decision prevailing unless substantial grounds for review were presented. The Court directed Customs Authorities to follow proper channels for challenging the decision, maintaining the Tribunal's authority over lower authorities. en-us Tue, 21 Feb 1989 00:00:00 +0530 Fri, 11 Jun 2010 11:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42419 The High Court upheld the Customs, Excise and Gold (Control) Appellate Tribunal's decision classifying Foley Balloon Catheters as suction catheters eligible for duty exemption. The Court rejected the Collector of Customs' attempt to challenge the Tribunal's decision based on a revised opinion, emphasizing the need for consistency in legal decisions. Importers were allowed to clear goods under Foley Balloon Catheters based on personal bonds, with the Tribunal's decision prevailing unless substantial grounds for review were presented. The Court directed Customs Authorities to follow proper channels for challenging the decision, maintaining the Tribunal's authority over lower authorities. Case-Laws Customs Tue, 21 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42419