1988 (12) TMI 211

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....ransit. The request for condonation was not opposed by the learned representative of the department. The Bench condoned the delay and took these two appeals on record. 2. Coming to merits, the common point of dispute in these 14 appeals is whether Scalp Vein Sets (winged infusion sets) were entitled to the total exemption from customs duty under Notification No. 208-Customs, dated 22-9-1984. This notification gave full exemption to certain specified life-saving drugs and equipments. The entry relevant for our purpose in this notification reads as - "xxxxxxxxxxxxxxxxxxx" B. Life Saving Equipments xxxxxxxxxxxxxxx 19. Intravenous Canulae and tubing for long-term use. xxxxxxxxxxxxxxxx" An identical entry appeared in the Imp....

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....nst the Tribunal's order Nos. 359 to 362/88-B2, dated 29-6-1988 aforesaid. In other words, the appellants argued, it meant that the Board had accepted the Tribunal's judgments on the classification issue. The appellants added that while, on the one hand, the Government had decided not to appeal to the Supreme Court, on the other hand the Government had not chosen to amend the relevant entries in the exemption notification and the Import Policy; on the contrary, the Government had specifically amended the notification to extend the benefit of duty free imports to Scalp Vein Sets for cancer treatment. The appellants requested for benefit of the exemption notification being extended to them and, on the ITC side, the confiscation of the goods a....