TaxTMI 
TaxTMI 
1989 (2) TMI 117
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....and are, therefore, covered by Serial No. 32 of a notification which grants total exemption from the customs duty. This question had arisen earlier and the matter was considered by the Customs, Excise and Gold (Control) Appellate Tribunal, hereinafter referred to as "the CEGAT", in P.R. Parekh v. Collector of Customs, Bombay (Appeal No. CD (SS) A. No. 437/84-C) and by a judgment dated 29th of June....
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...., the Assistant Collectors of Customs in Bombay seem to have insisted on net treating the Foley Balloon Catheters as suction catheters. Hence, several parties came to this Court and orders have been passed requiring the Assistant Collectors to treat the Foley Balloon Catheters as being exempted. 3. Subsequently, the Collector of Customs by his order No. S/10-49/88 (5B) dated 11th of March 1988 ag....
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....these two writ petitions again the view that is being taken by the customs authorities of not treating the Foley Balloon Catheters as suction catheters is challenged. Mr. Sethna, the learned Advocate appearing for the customs authorities, contends that in view of the order passed by Bharucha, J. in Writ Petition No. 1108 of 1988, which is confirmed by the Appellate Bench, one must proceed on the b....
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....Writ Petition No. 2422 of 1988, Order dated 22nd of November 1988 in Writ Petition No. 3496 of 1988 and Order dated 29th of September 1988 in Writ Petition No. 2718 of 1988). 6. Secondly, the question is whether the Collector of Customs can take a view different to the Tribunal's view on the ground that subsequent to the decision of the Tribunal the D.G.H.S. has given a revised opinion. Prima fac....