TMI Blog1995 (12) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... S.K. Bhatnagar, Vice President]. These are appeals against the order of the Collector of Customs, Madras both dated 21-11-1985. 2. The dispute relates to an item described as `Intravenous Cannula and Tubing for long term use in the bill of entry and the invoices. The appellants had claimed the benefit of OGL [(Appendix 6 List II) of the relevant policy] as well as of the customs exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken on record by the Tribunal now. 6. It was their submission that the benefits had been claimed on the basis of the past prevalent practice of the Customs Houses. Therefore, there was in any case no cause for confiscation and imposition of fine as it has already been held by the Hon. High Court of Bombay in the case of Gujarat Fertiliser that in case the Customs themselves are in doubt, a lon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quipments. The opinion of the CCI and the DGHS is in respect of the brands imported by these appellants and may be taken into account, and following the ratio of the earlier orders, their appeals may be accepted. 10. Ld. JCDR stated that although the issue has been covered by a series of Tribunal s orders, he would like to take this opportunity to mention that the Collector s order was based on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use. The issue relating to these items already stands covered by a series of Tribunal s orders and recently we had an occasion to come across a Calcutta High Court judgment in the case of Trio Marketing Pvt. Ltd. reported in 1992 (57) E.L.T. 249 (Cal.) which deals in details with infusion sets falling within the category of intravenous cannula and tubing for long term use. Following the ratio of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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