TMI Blog2009 (5) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 vide list 8 (Sl. No. 94C) of the Table annexed to the Notification No. 21/02-Cus. dt. 1-3-02 as amended. The importer is in appeal against the classification of the goods, while the Revenue has filed an appeal against extension of benefit of the notification. - We, hold that the goods are not covered by description under CTH 9021. – Item being in running length can also not be considered as an artile of plastic so it should not be classified under the category of plastic articles under CTH 3926 90 99 – Tarriff item CTH 5803 90 90 is more appropriate – assessee’s appeal dismissed – revenue’s appeal is allowed - C/477/2004 and C/479/2004 - 581-582/2009 - Dated:- 19-5-2009 - Ms. Jyoti Balasundaram, Vice-President and Shri P. Karthikeyan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the importers that the item, as imported, is an appliance to be implanted in the body to compensate for a defect for the reason that the imported goods are in running length and it is only after the processes set out above are undertaken, the goods become "Propylene mesh for hernia repair". Although the literature produced by the importers shows that the item is a 'versatile prosthesis for surgical reconstruction of thoracic and abdominal wall defects', we find that it becomes a versatile prosthesis' only after the processes are carried out after import. We, therefore, hold that the goods are not covered by description under CTH 9021. The heading adopted by the authorities below namely CTH 5803 90 90 is more appropriate as the goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon by ld. counsel for the importers namely the decision of the Tribunal in Exide Industries Ltd. v. CC, Chennai, 2007 (212) E.L.T. 496 (Tri.-Chennai), followed in Amararaja Batteries Ltd. v. CC, Chennai, 2008 (228) E.L.T. 117 (Tri.-Chennai) is distinguishable - in the case of Exide Industries Ltd. reliance was placed by the Tribunal on HSN Notes to hold that battery separators in roll form ready for use are not excluded from Customs Tariff heading 85.07. In the present case, however, we have already that the imported item cannot be considered to be an appliance to be implanted in the body, in the form in which it is presented for clearance by Customs. 4. In the result, Appeal No. C/477/04 is dismissed while Appeal No. C/479/04 is all ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
