https://www.taxtmi.com/caselaws?id=50175 Continuous Ambulatory Peritoneal Dialysis solution bags were treated as eligible for Customs exemption under Notification No. 23/98-Cus. The later phrase "along with tubing system" was read as expanding the exemption to cover bags imported with tubing, not as restricting the earlier benefit to only such imports. The tubing system was considered ancillary and separately procurable, and a narrow construction would defeat the exemption's purpose. The 1999 amendment was regarded as clarificatory, confirming that the intended benefit always extended to CAPD solution bags. The denial of exemption was therefore set aside in favour of the assessee. en-us Wed, 13 Dec 2000 00:00:00 +0530 Fri, 20 Aug 2010 12:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50175 Continuous Ambulatory Peritoneal Dialysis solution bags were treated as eligible for Customs exemption under Notification No. 23/98-Cus. The later phrase "along with tubing system" was read as expanding the exemption to cover bags imported with tubing, not as restricting the earlier benefit to only such imports. The tubing system was considered ancillary and separately procurable, and a narrow construction would defeat the exemption's purpose. The 1999 amendment was regarded as clarificatory, confirming that the intended benefit always extended to CAPD solution bags. The denial of exemption was therefore set aside in favour of the assessee. Case-Laws Customs Wed, 13 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50175