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2017 (3) TMI 349 - CESTAT CHENNAIBenefit of N/N. 208/81 - import of Lifesaving Equipment viz. Infusion Solution Administration Sets - whether the goods are covered under Sl. Nos. 19, 42 or 44 of Part B of the Notification or not? - Held that: - The lifesaving equipment that was imported is totally out of scope of either entry 19, 42 or 44 of Part B to the notification for the reason that there was no set of equipment intended to enjoy the exemption - the burden of proving eligibility to the exemption lies on the claimant. Appellant failed to show that “Lifesaving Equipment viz. Infusion Solution Administration Sets" and "Lifesaving equipment viz. Intravenous Cannulae and tubing for long term use (Infusion Solution Administration Sets)” satisfy the condition of exemption. In absence of discharge of burden of proof by the appellant, there is no scope to consider its claim of exemption - appeal dismissed - decided against appellant.
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