Home Case Index All Cases Customs Customs + HC Customs - 2014 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 382 - KERALA HIGH COURTRate of duty - import of Gloves – Exemption from Tax - Classification – Whether imported goods qualify to attract the benefit of S.N. 28 of Central Excise notification 002/2011 - No evidence to prove - Import procedure not followed - No Basic details mentioned – Held that:- Medical examination gloves are disposable gloves used during medical examinations and procedures that help to prevent contamination - Medical Examination gloves need to be kept in a hygienic atmosphere unlike protective gloves used for other purposes - The import documents submitted by the importer give the description as 'Latex Examination Gloves' only - None of the documents describes the goods as medical examination gloves - As per the Import procedure, every package of imported goods should mention basic details such as the name of Manufacturer, description, quantity, specification etc of the commodity - The said consignment has come in gunny bags without any details or markings which state the true nature of the goods. No logo or markings regarding the manufacturer or of any quality standards have been seen either on the goods or packages - As such there is no material evidence to show that the impugned goods are not general purpose gloves widely used in many areas of life - Therefore, the goods are not medical examination gloves and therefore not eligible for the claimed duty exemption under S.N. 28 of Central Excise Notification 002/2011 – Decided against assessee. Release of goods - Demurrage charges – Held that:- Assessee is ready to satisfy the dues payable in terms of Ext.P2 and that, in respect of the disputed amount and he is ready to furnish Bank Guarantee - If the petitioner wants to have the goods released, it will be open for the petitioner to move the appellate authority by filing necessary I.A in this regard as well, and if any such proceeding is filed forthwith, the same shall be considered along with the I.A preferred to waive the pre- deposit – Decided partly in favour of assessee.
|