Customs duty leviable where goods imported did not match with description of goods given under Exemption Notification

GST/EXCISE/ST/VAT: Where goods imported by appellant did not match with description of items in Sl. No. 22 of List 37 in Sl. No. 363A of Notification No. 21/2002 - Cus., dated 1-3-2002 as Skin barriers micropore surgical tapes, appellant was not eligible to avail benefit of exemption in terms of Notifications

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