Exemption from customs duty was allowable on goods used as implants or rehabilitation aids

Smith & Nephew Healthcare Private Limited Vs Commissioner of Customs (Import) (CESTAT Mumbai) Conclusion: Goods used as implants or rehabilitation aids were eligible for Customs Duty exemption as once assessee had declared what was being imported in the invoice and the Bill of Entry, they could not be faulted for claiming a classification which, according to them was correct and the product was correctly classifiable under Customs Tariff Heading 9021 as an implantable medical device and the adjudged demands confirmed in the adjudication proceedings were set aside. Held: Assessee was engage...