TMI Blog1998 (3) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... d 28-10-1988 and to quash the same and to extend the benefits of Exemption Notification No. 208 of 1981 as amended from time to time and 87/88. 2.The petitioner has been importing life saving equipments and supplying the same to several Government Hospitals. The petitioner imported 1,10,000 pcs. containing 220 cartons of Infusion sets "JMS" Brand, M.V. Indian Courier under the Bill of Entry/Rota ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported by the petitioner are life saving equipments exclusively used in Intravenous Transfusion of blood and other essential fluids and they are known as "Infusion sets" in Medical Terminology. The said sets are importable as List 2 Appendix 6 Sl. No. 8 of Import and Export Policy, April, 1988 to March, 1991. 4.It is further stated that these life saving equipments are exempted from payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay and the Collector of Customs, Madras in the Order No. S/49-380/85-B, dated 11-3-1987 and in Appeal No. C. Cus. 1168/87, dated 6-10-1987 respectively, have held that "Infusion sets" qualify for exemption under Notification No. 208/81, dated 22-9-1981. But however, when the petitioner filed the Bills of Entry, claiming the benefit under Notification No. 208/81 and 87/88, the Customs Department st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the Import and Export Policy referred above is applicable to our case. 8.The Learned Advocate for the petitioner has also pointed out that the Notification No. 208/81-Cus., dated 22-9-1981 as amended now and then exempts goods specified in the Schedule annexed to the said notification. The "Infusion Sets" among other items finds a place in Sl. No. 44, Clause B. As such the same is exempted fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Advocate for the petitioner has submitted that at the time of filing writ petition, by an order of this Honourable Court in W.M.P, he furnished bank guarantee and released the goods and now in view of the findings given below, the bank guarantee furnished by the petitioner has got to be discharged and the said submission is accepted and the Bank guarantee furnished in W.M.P. No. 21959 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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