2005 (7) TMI 604

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....llant. Shri S.S. Bhagat, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Heard both sides & set the matter & it is found - (a)     There is absolutely no dispute between the Appellants and the Department in respect of the classification of the Foley Balloon Catheters i.e. under Chapter heading 90.18 of the Tariff Act, and therefore the same, ....

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....eters are excluded. Since serial No. 43 of the said notification is very specific, in as much as it grants concessional rate of duty only to those goods, which are classifiable under chapter heading 90.18 of the said tariff Act, whereas serial No. 42 is very general, in as much as it grants concessional rate of duty to all goods falling under chapter 90 or any other chapter. A specific entry would....

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....ular good is capable of falling in one or the other category but once it falls then the exemption notification has to be construed broadly and widely. We approve the reliance placed on.           Union of India v. Wood Papers Ltd. - 1990 (47) E.L.T. 500           Bombay Chemical Ltd v. Collector of Cent....