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2018 (10) TMI 1791 - AT - CustomsImport of Spinal Needle - duty free import or not - Benefit of exemption under List 41 under Serial No. 370 N/No. 21/2002 and 6/2006-C.E., Serial No. 68 - Medical equipment (excluding Foley Balloon Catheters) and other goods, specified in List 37 - Accessories of the medical equipment - HELD THAT:- This issue is no longer res integra in view of the judgement in the case of Becton Dickinson India Pvt. Ltd. v. C.C.Ex. & Customs, Delhi III [2015 (6) TMI 335 - CESTAT NEW DELHI] where the Tribunal has allowed the benefit to the imported item - The Revenue has preferred an appeal against this Order before the Hon’ble Supreme Court, which was dismissed. Therefore, this judgment is having a binding precedent. Appeal allowed - decided in favor of appellant.
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