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TMI Blog2013 (9) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... n CTH 9018 to 9022 - 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. Benefit of CVD exemption - Held that:- the benefit of CVD exemption will not be available to the goods under importation - In the Bills of Entry filed, the appellant has classified the goods under CTH 3005 9060 which deals with pharmaceutical goods. In fact, the said entry specifically covers Microporous Surgical Tapes which are the goods under importation - the said goods cannot fall under CTH 9018, 9019 or 9022 – decided against assessee. - APPEAL NO. C/5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.6/2006-CE dated 01.03.2006 which grants duty exemption to the parts and accessories of goods of headings No.9018 and 9019. The lower appellate authority held that the goods under importation are not accessories but are pharmaceutical goods falling under Chapter 30 and, therefore, benefit of CVD exemption would not be available and, accordingly, rejected the appeal vide order dated 21.03.2012. 2.1 In Appeal No. C/1222/12, the appellant filed a Bill of Entry No. 4528523 dated 02.09.2011 claiming benefit under Notification No. 21/2002-Cus [Sl.No.357 B(ii)] and CVD exemption under Notification No.6/2006 [Sl. No. 59 (ii)] claiming the goods under importation as accessories of medical equipment falling under headings No. 9018 and 9019. The be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ories of apparatus for medical, surgical, dental or veterinary use, falling under heading 9022 Nil - From the above it can be seen that CVD exemption under Sl.No. 59(i) is available to parts and accessories of the goods of heading Nos. 9018 and 9019 provided such goods are classifiable under CTH 9018 or 9019 or 9022. In the Bills of Entry filed, the appellant has classified the goods under CTH 3005 9060 which deals with pharmaceutical goods. In fact, the said entry specifically covers Microporous Surgical Tapes which are the goods under importation. Obviously the said goods cannot fall under CTH 9018, 9019 or 9022. Accordingly, the benefit of CVD exemption will not be available to the goods under importation and we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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