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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 ..... dated 31.08.2012 passed by the Commissioner of Customs (Appeals), Nhava Sheva. As the issue involved in these appeals is common, they are taken up together for consideration and disposal. 2. In Appeal No. C/553/12, the appellant M/s. Hemant Surgical Industries Ltd., filed a Bill of Entry No. 3140295 dated 13.04.2011 for import of a consignment of Micropore Surgical Tape (Medi Tape Type 300) claiming the benefit of duty exemption under Notification No.21/2002 dated 01.03.2002. The appellant claimed that they are eligible for a concessional duty of 5% basic customs duty + Nil CVD. The goods were assessed at 5% basic + 5% CVD, against which the appellant preferred an appeal before the lower appellate authority. The appellant claimed that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .No.59(i)] and basic customs duty exemption under Notification No. 21/2002-Cus [Sl.No.357B (ii)]. 4. The learned Addl. Commissioner (A.R.) appearing for the Revenue reiterated the findings of the lower authorities and prays for upholding the impugned order. 5. We have carefully considered the submissions made by both the sides. As the issue is in a narrow compass, after dispensing with the requirement of any pre-deposit, we take up the appeals for consideration. 5.1 It will be relevant at this juncture to consider the wordings of the relevant Notification. Extracts from the said Notification are reproduced herein below:- S.No. Chapter or heading or sub-heading or tariff item of the First Schedule Description of excisable goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the goods at S.No.357A; and (ii) Accessories of the goods at S.No.357A. 5% 5% - To be eligible for exemption under this Notification, the goods should be accessories of the goods specified under Sl. No. 357A which are the goods required for medical, surgical, dental or veterinary use. Obviously the medical tapes which are under importation are not medical equipment covered under Chapter 90 and they are specifically covered under CTH 3005 1960 as pharmaceutical goods such as wading gauzes, bandages and similar articles required for medical, surgical, dental or veterinary purposes. To be considered as accessories of the medical equipment, they should aid the functioning of the medical equipment or improve the efficiency of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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