9911796707
TMI Blog2019 (2) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... 010 claiming the benefit of Notification No. 21/2002-Cus dated 01.03.2002 Sr. No. 370 (List 41, Sr. No. 8). It is alleged that under the said Notification, duty free clearing of goods is allowed in case of goods, namely, "special jelly cushions to prevent bed sores". On verification of the sample of the goods, it was observed that these goods were 'inflatable plastic bed cushions' and on the packages it was described as "Bed Type Medical Air Cushion". Alleging that the description of the imported goods were wrongly mentioned the word 'Jelly Cushion' in the Bills of Entry in order to avail the benefit of exemption notification, it was explained to the importer that the benefit of the notification not available, however, the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontention that the invoices and the packing list filed along with Bills of Entry shows the imported goods as "Bubble Air Mattress". The learned AR for the Revenue has submitted that expression 'Jelly Cushion' has been added by the appellant to claim benefit of the said notification. He has further submitted that exemption from duty is admissible under Notification No. 21/2002-Cus dated 1.3.2002 to the goods of jelly filled mattress and said entry reads as follows: - (8) External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection It is his contention that in the present case, since the description contained under the Bill of Entry did not confirm the goods mentioned in the exemption Notification, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in observing that in claiming the benefit of exemption notification, the claimant should establish that their case falls within four corners of the exemption notification. In the present case, we find that the appellant has failed to prove their case that the imported goods fall under the description of goods mentioned in the said notification. Consequently, the benefit of exemption Notification No. 21/2002-Cus dated 1.3.2002 to Bubble Air Mattress, which was wrongly declared as "Bubble Air Mattress for special jelly cushion to prevent bed sores". Since the appellant has mis-declared the product in the Bill of Entry therefore, confiscation and imposition of penalty by the lower authorities are justified. 7. In the result, the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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