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TMI Blog1987 (12) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... i) Intravenous Canula and Tube; (ii) Surgical Drapes; and (iii) Pediatric Duodenal Tubes. 2. A show cause notice was issued calling upon them to show cause as to any the goods should not be confiscated u/s 111(d) of the Customs Act in the absence of a valid licence. The case of the department is, that, what was claimed as Intravenous Canula and Tube was nothing but Intravenous Catheter. Further it is stated that the item (ii) imported was Surgical Drapes whereas Sl. No. 38 of List 2 of Appendix-6 of AM-85-88 Policy and Sl. No. 22B of List B of Notification 208/81 covered Surgical Tapes . The Paediatric Duodenal Tubes were not covered under OGL Appendix-6, List-2. The appellants contended that the Intravenous Canula and Tubes imported b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f his case. Secondly, Sh. Jain contended that such consignments had been imported for the last 7 years and that no objection was raised by the department for the clearance of the consignments. Thirdly, it was submitted that the consignments were produced before the adjudicating authority and one Dr. Das attached to the AIIMS as Associate Professor in the department of Cardio Thoracic Vascular Surgery was present to explain the various uses of the above products. In regard to Dermafilm , he stated that the item is used for open heart surgery and term Tape should not be confined to merely narrow bands and that the item is used by Medical Institutions for the purpose of dressing up in the case of open heart surgery. He emphasised that in tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or of opinion expressed in the standard books on the subject. In 1986 (25) E.L.T. 473, the Supreme Court in the case of M/s. Atul Glass Industries has adverted to the test of a product being identified by the class or section of the people dealing with or using the product. To a similar effect is the decision in 1985 (21) E.L.T. 3 (S.C.) in the case of Indian Aluminium Cables Ltd. v. U.O.I. Others. In M/s. Oriental Importers and Exporters and Another v. Collector of Customs, Bombay [1986 (6) E.C.R. 334], the West Regional Bench of the Tribunal has pointed out that the certificate issued by the General Manager, District Glass Centre and the Textile Commissioner, cannot be totally ignored and have to be given due weight, for, they are t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as follows:- Intravenous Canulae and Tubing (for long term use). The appellants state that the item imported by them answers to this description. The item is described by the suppliers as Centracath . It has also an intravenous Canula. There is a tube meant for long term infusion in the deeper veins. The Addl. Collector has observed that Intravenous Canula and Centracath are the two different things. It is on this ground that he has denied the benefit of the notification. We are of the view that the Addl. Collector has not examined the goods in the proper perspective. The word Canula means a needle . The term catheter indicates the Tube . If both the items, namely, needle and the tubing are intended for intravenous drip etc., t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , is, how the product is identified by the class or section of the people who deal with or use the product. 10. We also notice that the prior consignments of similar items have been permitted to be cleared by the authorities. It is yet another circumstance which lends support to the case of the appellants. It is significant to note that the appellants tendered the evidence of Dr. Das of the AIIMS. He had personally gone to the authorities to explain the various uses of the above products and, in fact, appears to have explained the same. But unfortunately, no record of it has been made and it has also not been adverted to in the impugned order. We regret to point out that the certificates issued by the experts have been referred to in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GHS who is the authority mentioned in Notification No. 208/81 (no doubt, in respect of life saving drugs and medicines or equipments not specified in Heading A B ) would be a relevant evidence to consider the contentions of the appellants. The DGHS has certified that the Dermafilm is a Skin Barrier Micropore Surgical Tape which is used for Open Heart Surgeries and Abdominal Surgeries for protecting the area of any type of infection and exposure of the area during and after surgeries. It is a life saving item and is covered under OGL Appendix-VI, List 2, Item No. 38 and under Item 22B of Clause B of Notification No. 208/81 for the purpose of exemption from the payment of custom duty. The certificate issued by the Associate Professor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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