2005 (1) TMI 223

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....he appellants are importer of surgical instruments classifications. They imported at the port of Madras. The goods viz. 'Scalp Vein Sets' were cleared by filing a Bill of Entry. Thereafter they filed an application for refund on the ground that the 'Scalp Vein Sets' are covered by Sr. No. 19 of Part B of Notification No. 208/81-Cus., dated 22-9-1981 which mentioned 'Intravenous Cannula and Tubing ....

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....g - 1992 (57) E.L.T. 249 the claim of the appeals was rejected. We however found that the ld. Commissioner has not considered and given a finding on the plea whether that the goods would be eligible for exemption under serial 42 of Part B of Notification No. 208/81 as 'Disposable cannula for Aorts, Vena Cava and similar veins and blood vessels and cannula for intra corporal space'. He should have ....