Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Import of Micropore Surgical Tape - exemption from customs duty ...


Micropore Surgical Tape Denied Customs and CVD Exemptions; Classified as General-Purpose, Not Enhancing Medical Equipment Efficiency.

September 21, 2013

Case Laws     Customs     AT

Import of Micropore Surgical Tape - exemption from customs duty and CVD - the tape in no way improves the efficiency of the medical equipment or aid in its functioning - It merely holds the needle to the skin because of the adhesive nature of the tape - It was a general purpose surgical tape as can be seen from the product catalogue. - AT

View Source

 


 

You may also like:

  1. Classification of imported goods - the appellants contention that no product known as “Skin Barriers Micropore Surgical Tapes” exists and there should have been a comma...

  2. Benefit Exemption from duty - imported goods “Skin Barriers Micropore Surgical Tapes” or not - This Tribunal being a creature of statute cannot sit in judgment on...

  3. Exemption from countervailing duty [CVD] - there is no manner of doubt that it is only w.e.f. 26.07.2016 that parts of articles of jewellery have been included in the...

  4. The Ministry of Finance has issued Notification No. 02/2024-Customs (CVD) to amend the levy of Countervailing Duty (CVD) on 'Saccharin in all its forms' imported from...

  5. CESTAT adjudicated customs duty exemption for digital still image video cameras, overturning the Commissioner (Appeals) order. The Tribunal held that the imported...

  6. Software - Exemption scheme under service tax modified – exemption under central excise and customs withdrawn

  7. Exemption from CVD - import of mobile phones - the condition which was not possible of satisfaction - appellants were entitled to exemption from payment of CVD in terms...

  8. CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

  9. The Commissioner of Customs (General), Mumbai, has no jurisdiction to suspend the licence of the appellant, as the same has been issued by the Commissioner of Customs...

  10. CESTAT ruled on classification disputes for various mobile phone components. The Tribunal held that Receivers should be classified under CTH 85177090 as phone parts, not...

  11. The process of manufacturing the impugned product involves printing, cutting, and folding of special paper, resulting in a product known as 'surgical glove inner wrap'...

  12. Rejection of Revision application u/s 264 - Exemption u/s 11 denied to assessee - benefits denied merely on the ground that the donor has deducted TDS u/s 194C and 194J...

  13. Mixtures of Melamine & Formaldehyde and Phenol & Formaldehyde used as glue/adhesive in laminate manufacturing are classifiable under Chapter Heading 35.06, not Chapter...

  14. The appellant, engaged in manufacturing stainless steel coils under the Advance Authorisation Scheme, challenged the adjudicating authority's rejection of their refund...

  15. Services - General Exemption from GST - CGST / UTGST / SGST / IGST - Table as amended

 

Quick Updates:Latest Updates