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Issues involved: Differential duty demand on 'Surgipore Brand Skin Barrier Microporus Surgical Tape' under Notification No. 21/02, dated 1-3-2002.
Summary: 1. The Commissioner demanded differential duty on the imported surgical tape, claiming exemption under Notification No. 21/02. The adjudicating authority stated that the tape should be cut, packed, and labeled appropriately to qualify for the exemption. 2. The Counsel argued that the Commissioner's interpretation contradicted previous judgments, including the Supreme Court's decision in Collector v. Bakelite Hylam Ltd. The Tribunal's decisions in other cases were also cited to support the appellant's position. 3. After hearing both sides, waiver of pre-deposit and stay of recovery was granted based on the case law cited by the Counsel. Similar cases where materials in running length were accepted under relevant customs notifications were considered. 4. The application included a request for provisional release of the goods. The Counsel proposed furnishing a bank guarantee for the duty demand and a bond for the penalty. The Tribunal found these conditions acceptable and ordered the provisional release of the goods pending the appeal. *(Dictated in Court)*
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