https://www.taxtmi.com/caselaws?id=775278 CESTAT Mumbai allowed the appeal, holding that the exemption notification under Section 25(1) of the Customs Act, 1962, granting duty exemption on specified knee, hip implants and related orthopedic devices, applies without additional conditions such as use by disabled persons. The court found the goods correctly classified under the relevant tariff headings and covered by the exemption list. The impugned order imposing customs duty, confiscation, redemption fine, and penalties was quashed as unsustainable, including the invocation of extended limitation under Section 28(4). The exemption was held applicable as per the plain language of the notification, and the appeal was allowed. en-us Mon, 21 Jul 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775278 CESTAT Mumbai allowed the appeal, holding that the exemption notification under Section 25(1) of the Customs Act, 1962, granting duty exemption on specified knee, hip implants and related orthopedic devices, applies without additional conditions such as use by disabled persons. The court found the goods correctly classified under the relevant tariff headings and covered by the exemption list. The impugned order imposing customs duty, confiscation, redemption fine, and penalties was quashed as unsustainable, including the invocation of extended limitation under Section 28(4). The exemption was held applicable as per the plain language of the notification, and the appeal was allowed. Case-Laws Customs Mon, 21 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775278