1998 (3) TMI 154

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... petitioner imported 1,10,000 pcs. containing 220 cartons of Infusion sets "JMS" Brand, M.V. Indian Courier under the Bill of Entry/Rotation No. 900/88, dated 28-10-1988 and claimed concessional assessment for the above said imported goods under Customs Notification No. 208 of 1981 as amended from time to time which exempts customs duty on the articles set out in the notification. But the Customs Authorities disallowed the claim of exemption and assessed the goods to a Basic Duty of 40% plus 45% Auxillary duty as well as Additional Duty of 15% and in total 100% ad valorem. It is stated that the customs authorities have accepted that the goods fall under Open General Licence (OGL) as far as Import and Export Policy of 1988-91 is concerned. B....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1168/87, dated 6-10-1987 respectively, have held that "Infusion sets" qualify for exemption under Notification No. 208/81, dated 22-9-1981. But however, when the petitioner filed the Bills of Entry, claiming the benefit under Notification No. 208/81 and 87/88, the Customs Department struck off them and made an endorsement thereby charging duty at 40% plus 45% (i.e. 40% Customs duty and 45% Auxillary duty) and 15% additional duty and denying the exemption which is being impugned in this action. 5.The respondents have not chosen to file any counter. 6.Heard. 7.The learned Advocate for the petitioner submits that what it has imported are "Infusion sets" and they are "life saving equipments" required for use in Intravenous Transfusio....