https://www.taxtmi.com/caselaws?id=780555 Petition dismissed by HC: goods cleared as sanitary napkins could not benefit from the Medical Textiles (Quality Control) Order (01.1.2025) exemption because that exemption applies only to domestic manufacturers (including micro/small enterprises granted relief until 01.4.2025) and not to importers; the DPIIT clarification of 19.3.2025 merely reiterated this manufacturer-only scope. The impugned order was passed after hearing and does not disclose jurisdictional defect or patent error, so HC declined relief under Article 226 and directed petitioner to pursue appeal before CESTAT under Section 129A(1), with credit for time spent. en-us Fri, 31 Oct 2025 00:00:00 +0530 Sat, 01 Nov 2025 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780555 Petition dismissed by HC: goods cleared as sanitary napkins could not benefit from the Medical Textiles (Quality Control) Order (01.1.2025) exemption because that exemption applies only to domestic manufacturers (including micro/small enterprises granted relief until 01.4.2025) and not to importers; the DPIIT clarification of 19.3.2025 merely reiterated this manufacturer-only scope. The impugned order was passed after hearing and does not disclose jurisdictional defect or patent error, so HC declined relief under Article 226 and directed petitioner to pursue appeal before CESTAT under Section 129A(1), with credit for time spent. Case-Laws Customs Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780555