1995 (12) TMI 226 - AT - Customs

Summary

The Department's appeal against the Collector (Appeals), Bombay dated 3-4-86 was rejected by the Appellate Tribunal CEGAT, NEW DELHI. The issue was whether "Folleys's Baloon Catheters" could be considered as "Suction Catheters" eligible for benefits under ITC Policy and exemption Notification No. 208/81. The Tribunal cited previous orders where the benefit was extended to importers, and based on this, the appeal was rejected.