https://www.taxtmi.com/caselaws?id=464517 CESTAT MUMBAI - AT allowed the appeals, holding the imported massagers fall under CTI 9019 10 20 and are entitled to the concessional customs rate under the notification because the text did not limit "for medical use" with words like "only" or "exclusively." The Tribunal found violation of natural justice where the Additional Commissioner issued speaking findings for only one bill of entry while leaving 42 without speaking orders; the Commissioner(Appeals) erred in dismissing those appeals on that basis. The impugned order of 23.02.2024 is set aside and benefit granted. en-us Thu, 07 Nov 2024 00:00:00 +0530 Fri, 31 Oct 2025 18:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464517 CESTAT MUMBAI - AT allowed the appeals, holding the imported massagers fall under CTI 9019 10 20 and are entitled to the concessional customs rate under the notification because the text did not limit "for medical use" with words like "only" or "exclusively." The Tribunal found violation of natural justice where the Additional Commissioner issued speaking findings for only one bill of entry while leaving 42 without speaking orders; the Commissioner(Appeals) erred in dismissing those appeals on that basis. The impugned order of 23.02.2024 is set aside and benefit granted. Case-Laws Customs Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464517