TMI Blog2014 (4) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... ves' 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ualify to attract the benefit of serial number 28 of Central Excise notification 002/2011. Thus it is to be proved that the goods are surgical or medical examination rubber gloves. 6. Medical examination gloves are disposable gloves used during medical examinations and procedures that help to prevent contamination between the care givers and patients. 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. The importer has presented the goods for customs examination in gunny bags of 4000pcs with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification 002/2011. ORDER In the light of the above findings I hold that the impugned goods covered under the Bill of Entry 4591660 dated 10-02-2014 are not eligible for the benefit of the serial number 28 of the exemption. Notification 002/2011 CEx, and therefore Order for assessment accordingly. Being aggrieved of the said order, the petitioner has moved the appellate authority by way of Ext.P14 appeal and the matter is pending consideration. 2. The case of the petitioner is that, since the case is still lying at the hands of the authorities concerned, the petitioner is compelled to satisfy heavy demurrage charges to the Port Trust, which is causing huge hardships and loss to the petitioner and hence interference of this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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