1996 (9) TMI 234 - AT - Customs

Summary

The appeal was against a Collector of Customs order stating that "Folay Baloon Catheters" are not covered under the OGL Import & Export Policy. The Tribunal determined that the catheters are indeed "Suction Catheters" based on previous decisions and granted duty exemption. The appeal was allowed, setting aside the Collector's order.