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TMI Blog2014 (6) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... on which is not available in the more commonly used plaster of paris casting. It is a tape used for orthopaedic purposes and not an appliance in any sense of the term. Deltalite casting tapes', which are polyester cotton fabric coated with polyurethane resin offering controlled rigidity to provide greater strength at the site of fracture, are not devices/instruments/ appliances and hence cannot be considered to fall within the coverage of heading 90.21 and the Tribunal has held that they are akin to goods covered by heading 30.05 which covers wadding, gauzes, bandages and similar articles impregnated or coated with pharmaceutical substances provided these are put up in forms of packings for retail sale for use of medical, surgical, denta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, it would not come under Chapter 30. He relied upon the decision of the Larger Bench of the Tribunal in the case of Surgichem Vs Collector of Central Excise, Rajkot reported in 2000 (117) E.L.T.564 (Tri.). He further submits that on the identical issue the Tribunal in the case of BSN Medical Pvt. Ltd. Ors. Vs Commissioner of Customs (Import), Mumbai Another reported in 2012-TIOL-899-CESTAT-MUM granted unconditional stay. He strongly contested that the demand is barred by limitation and relied upon the decision in the case of Indian Cable Co. Ltd. Another Vs Collector of Customs Ors. reported in 1987 (30) E.L.T.680 (Cal.). 5. On the other hand, the learned Authorised Representative on behalf of the Revenue submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e directly without re-packing, to users (private persons, hospitals, etc.) far use for medical, surgical, dental or veterinary purposes. 7. We find that the Tribunal in the case of Dr. Sabharwal Bulk Drugs (supra) following the earlier decision of Johnson Johnson Ltd. (supra) held as under.- 4. We have carefully considered the rival submissions. The product is used for providing immobility in case of fracture and it is a substitute in place of plaster of paris. On exposure to moisture, the tape hardens and provides firm support. It provides additional facility of ventilation which is not available in the more commonly used plaster of paris casting. It is a tape used for orthopaedic purposes and not an appliance in any sense of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case. Thus, prima facie , we find that the import of Synthetic Casting Tape would come under Chapter 30. 8. The case law relied upon by the learned Counsel BSN Medical Pvt. Ltd . (supra) would not apply in the present case. We find force in the submission of the learned Counsel that mere change of classification cannot be suppression of fact with intent to evade payment of duty unless the relevant material is available. In view of that, the applicant is directed to make a pre-deposit of Rs.4,00,000/- (Rupees Four Lakhs only) within six weeks from today. Upon deposit of the same, the balance adjudged dues shall remain waived and recovery thereof stayed till the disposal of the appeal. To report compliance on 15.05.2014. (Dictated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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