https://www.taxtmi.com/caselaws?id=45043 The court dismissed the petitioner's claim for total exemption from customs duty and additional duty on "Infusion sets" under Notification No. 208-Cus. The court emphasized the importance of correct classification and upheld the authority of the Customs Department to independently assess duty on imported goods, irrespective of clarifications from other authorities. Despite the petitioner's reliance on clarifications from the Director General of Health Services, the court found that the goods imported did not qualify for exemption under the relevant entry, leading to the dismissal of the writ petition. en-us Wed, 25 Nov 1998 00:00:00 +0530 Thu, 08 Jul 2010 10:38:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45043 The court dismissed the petitioner's claim for total exemption from customs duty and additional duty on "Infusion sets" under Notification No. 208-Cus. The court emphasized the importance of correct classification and upheld the authority of the Customs Department to independently assess duty on imported goods, irrespective of clarifications from other authorities. Despite the petitioner's reliance on clarifications from the Director General of Health Services, the court found that the goods imported did not qualify for exemption under the relevant entry, leading to the dismissal of the writ petition. Case-Laws Customs Wed, 25 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45043