CESTAT Bangalore Upholds Duty Exemption for Phoenix Medicare

ALO Law Office- IDT Tax I Arbitration I Litigation

Date: 08.07.2025

CESTAT Bangalore Upholds Duty Exemption for Phoenix Medicare

Background

Phoenix Medicare Pvt. Ltd. imported autosuture surgical tools such as staplers, trocars, and protak devices, classifying them under CTH 9018 9099 and claimed concessional duty benefits under:

• Notification No. 21/2002-Cus. dated 01.03.2002 (Sl. No. 82, List 37)
• Notification No. 6/2006-CE dated 01.03.2006 (Sl. No. 61(b))

The assessing officer denied the exemption, contending that the goods were surgical tools—not accessories—and hence were not covered under the relevant notifications.

This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

Source: CESTAT Bangalore

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