Customs, Excise and Gold Tribunal - Mumbai
M/S C. Natvarlal & Co. vs Commissioner Of Customs (Import), ... on 30 May, 2001
ORDER J.H. Joglekar, Member (T)
1. The contested goods are products of sea vegetation. The literature suggests its use are pre operation dialysis preparatory to installation or removal of IUDs or for radium treatment. These goods were earlier classification under Sub-heading 9904.00. In the present proceedings they were initially sought to be classified under heading 3006.10 and later by an amendment under 1212.99.
2. We find that none of the three classifications can cover the products. Prima facie it appears that the classification attracted would be 901890, under the residual category in medical or surgical appliances. In view of this uncertainty and also on the observation that part of the demand is hit by limitation, and also on observation of an order by the Government of Kerala, describing the contested goods as FD devised we grant waiver of predeposit of duty and stay its recovery during the appeal proceedings.
(Pronounced in Court)