9911796707
TMI Blog2000 (2) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... 993. The Collector also denied the drawback to the tune of Rs. 62,055/-. 2. Brief facts of the case are that the appellants filed a Shipping Bill No. 47689 dated 20-4-1994 for export of a consignment declared to be American Poros Plaster (Surgicals) under claim for drawback under Heading 1208 of Drawback Schedule 1993-94 at 3% FOB. On examination of the goods, it appeared that they were not surgical dressings as declared by the exporters. It was observed that on the related AR 4 the goods were originally declared as Capsicum plaster but the same was changed to American Poros Plaster. The changed description of the AR 4 and the addition of words "surgicals" in the Shipping Bill appeared to have been made to suit their claim of drawbacks un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants and Shri Deepak Kumar appeared for the department. 4. Shri Cama, ld. Counsel described to me that the product is only a surgical item. The product "American Poros Plaster" is a surgical item because it is mentioned in British Pharmacopoeia Codex. He invited my attention to the Exhibit "B" where the adhesive bandages and self adhesives plasters are mentioned in page 1006. In page 1006 it was also mentioned above Capsicum self-adhesive plaster. He read the definition of "Capsicum self-adhesive plaster" found on page 1007 of the book which is at page 27 of the Paper book. Capsicum self adhesive plaster is otherwise known as Belladonna Plaster consists of a suitable cloth spread evenly with a self-adhesive plaster mass containing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ens rea in the past and the same have been allowed. 5. As against this, the ld. D.R. adopts the reasoning of the Order-in-Original. 6. I have considered the rival submissions. The matter is a very interesting one. The product is known as "American Poros Plaster". The "Capsicum Plaster", according to the pamphlet given by the appellant it says it acts faster for relief of pain. The directions for use, it says the place should be washed and dried the affected area and apply the plaster and press it down. It says that "Johnson s American Porous Plaster brings relief from nagging localised muscular pains; warms and soothes muscular backache, stiffness, strains, lumbago, rheumatism, and pains arising from extreme changes in temperature, ove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h May, 1994. There also it only mentions that the effect of non-mentioning of a particular item in an edition of British Pharmacopoeia Codex. It does not in any way highlight the use of the product on the human body and at what time under what circumstances, the product is used on a patient. It leaves us according to me, nowhere. According to me the letter dated 19th May, 1994 does not help the case of the assessee. 8. It is useful to refer the affidavit of Dr. Shashank Parulekar relied on by the assessee. The affidavit again at paragraph 3 emphasises the fact that the goods used is used for treatment of rheumatism, lumbago and similar conditions. The above 3 conditions do not suggest or whisper that the product is used for surgery. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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