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1995 (7) TMI 170

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..... ppeal against the order dated 31-1-1995 passed by the Collector of Customs (Appeals), Bombay. The appellants imported a consignment of 3800 reels of Linen Sutures (Cardio Vascular Sutures) and filed Bill of Entry No. 464, dated 8-4-1994 in which they sought duty free clearance of the goods under Notification No. 208/81 which specifically covers Cardio Vascular Sutures. The appellants were served w .....

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..... order dated 16-9-1994 the Deputy Collector on the basis of an enquiry made from M/s. Johnson Johnson Ltd. held that the imported goods could not be deemed as Cardio Vascular Sutures covered by Notification No. 208/81 since Cardio Vascular Sutures have to be sterile ready to use condition and must be available as eyeless needle sutures. Being aggrieved by the order passed by the Deputy Collector .....

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..... etter dated 12-7-1993 had clarified that the matter had been examined by the Directorate in consultation with the panel of experts who had opined that silk sutures and Linen Sutures are non-absorbable sutures used in cardio vascular surgery and as such they would be covered by Notification No. 208/81-Cus. He added that in passing the impugned order the Collector (Appeals) had overlooked the earl .....

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..... tor of Customs (now Deputy Commissioner of Customs) for re-adjudication after taking into account the various decisions passed by the Collector (Appeals) from time to time. He prayed that while remanding the matter the concerned authority be asked to expedite the decision since the goods had been under detention for a considerable period. 3. On behalf of the respondents, Shri Mohan Lal, JDR reit .....

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..... dated 26-12-1978. Having regard to these facts we set aside the impugned order and remand the matter to the Deputy Commissioner of Customs for re-adjudication of the case in accordance with law. We direct that before deciding the matter the appellants should be granted personal hearing. Since the goods are reported to be under detention we would appreciate if the matter is disposed of within two m .....

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