Home Case Index All Cases Customs Customs + AT Customs - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 429 - AT - CustomsDuty free import of the imported consignment of spinal needle - N/N. 21/2000/CUS Sl. No 370 and 6/2006 CE - benefit of notification denied on the ground that these are available only for the assistive devises, rehabilitation(aid), and other goods for the disabled persons, as in the instant case the goods imported are spinal needle in bulk for use of patients in spinal anesthesia, (for conducting cesarean operation of pregnant women and also during some other operation like Inguinal hernia). Held that:- This issue is no longer res-integra and is decided in the case of Becton Dickinson India Pvt Ltd vs. Commissioner of Customs and Excise Delhi-III [2015 (6) TMI 335 - CESTAT NEW DELHI], where the Hon’ble Tribunal has allowed the benefit to the imported item which is quite similar to the one imported by the appellant. Appeal allowed - decided in favor of appellant.
|