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Issues:
1. Denial of total exemption from customs duty and additional duty on "Infusion sets" under Notification No. 208-Cus. 2. Interpretation of Entry No. 19 and Entry No. 44 in the notification. 3. Validity of the claim for total exemption of duty on "Infusion sets" under the notification. 4. Authority of Customs Department to assess duty on imported goods. 5. Impact of clarifications issued by Director General of Health Services on the case. Analysis: 1. The petitioner sought a writ of declaration challenging the denial of total exemption from customs duty and additional duty on "Infusion sets" under Notification No. 208-Cus. The petitioner argued that the goods imported fell under the category of life-saving equipment eligible for full exemption, as per the liberalized policy of the Union Government for life-saving drugs and equipment. 2. The court analyzed Entry No. 19 and Entry No. 44 in the notification to determine the applicability of the exemption. Entry No. 19 referred to "Intravenous Canulae and tubing for long term use," while Entry No. 44 included "Butterfly needle G., Infusion sets." The court highlighted the distinction between the two entries and emphasized that the petitioner's "Infusion sets" did not fall under the specific category mentioned in Entry No. 44. 3. The court considered the petitioner's claim for total exemption of duty on "Infusion sets" under the notification. Despite the petitioner's reliance on clarifications from the Director General of Health Services, the court found that the goods imported did not qualify for exemption under Entry No. 44. The court emphasized the importance of correct classification for levy of duty. 4. The authority of the Customs Department to assess duty on imported goods was upheld by the court. It was noted that the Customs Department has the competence to independently decide on the levy of customs duty, irrespective of clarifications from other authorities. The court highlighted the role of the Chief Controller of Imports and Exports in granting licenses and the Customs Department's responsibility in assessing duty on imported goods. 5. The court discussed the impact of clarifications issued by the Director General of Health Services on the case. While the petitioner relied on these clarifications to support their claim for exemption, the court emphasized that the clarifications did not change the classification of the goods under the notification. The court concluded that the petitioner's arguments were not acceptable, leading to the dismissal of the writ petition. In conclusion, the court dismissed the petitioner's claim for total exemption from customs duty and additional duty on "Infusion sets" under Notification No. 208-Cus, emphasizing the importance of correct classification and the authority of the Customs Department in assessing duty on imported goods.
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