Ruma Pal, J. - (1.) The petitioners have imported HAKKO BRAND SCALP VEIN SETS (hereinafter referred to as the goods). The goods arrived in Calcutta in August 1990. The petitioners have described the goods as intravenous cannula and tubing for long term use in their Bill of Entry. The petitioners claim that the said goods are wholly exempt from customs duty being covered by Item 19 under the heading "Life Saving Equipment" contained in the Customs Notification No. 208/81 (hereinafter referred to as the first Notification).
(2.) The respondents have refused to permit the petitioner to clear the said goods and have claimed customs duty at the rate of 40% ad valorem.
(3.) It was agreed that no affidavits need be filed but that the Court could determine the questions involved in this case on the basis of the documents produced.;