Home Case Index All Cases Customs Customs + AT Customs - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 46 - AT - CustomsExemption under N/N. 208/1981-Cus. dated 22.9.1981 - Disposable Solution Infusion sets - whether the goods are covered under Sl. No. 42 of Part B of the Notification? - Held that: - When the Bill of Entry is looked into that shows that the goods imported were lifesaving equipment namely intravenous cannulae and tubing for long time use - Disposable Solution Infusion sets. But Entry 42 (Part - B) deals with only disposable and non-disposable cannulae - The lifesaving equipment that was imported is totally out of scope of Entry 42 of Part B to the notification for the reason that there was no set of equipment intended to enjoy the exemption. It was only disposable and non-disposable cannulae that was the subject matter of exemption - “sets of the intravenous cannulae and tubing” are not meant for exemption. Burden of proof - Held that: - burden of proving eligibility to the exemption lies totally on the claimant - In absence of discharge of burden of proof by the appellant there is no scope to consider its claim of to the exemption. Appeal dismissed - decided against appellant.
|