https://www.taxtmi.com/caselaws?id=50511 Imported IV cannulas and 3-way stopcocks/connectors were treated as falling within the exempted descriptions under Notification No. 23/98-Cus., with the exemption entries read pari materia with the earlier notification and supported by technical literature over unsupported or inconsistent departmental opinions. The declared price was accepted as contractually fixed for the relevant quantities and period, so no basis remained for enhancement of value or demand of differential duty. Once the duty demand failed, confiscation and penalties were also unsustainable. The matter turned on product description, evidentiary support for classification, and the absence of material justifying valuation uplift. en-us Mon, 11 Jun 2001 00:00:00 +0530 Mon, 23 Aug 2010 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50511 Imported IV cannulas and 3-way stopcocks/connectors were treated as falling within the exempted descriptions under Notification No. 23/98-Cus., with the exemption entries read pari materia with the earlier notification and supported by technical literature over unsupported or inconsistent departmental opinions. The declared price was accepted as contractually fixed for the relevant quantities and period, so no basis remained for enhancement of value or demand of differential duty. Once the duty demand failed, confiscation and penalties were also unsustainable. The matter turned on product description, evidentiary support for classification, and the absence of material justifying valuation uplift. Case-Laws Customs Mon, 11 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50511