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of <h1>Tribunal grants waiver & stay in surgical tape duty case citing precedent. Bank guarantee & bond required.</h1> <h3>KMS MEDISURGI PVT. LTD. Versus COMMISSIONER OF CUS. (IMPORT), MUMBAI</h3> The Tribunal granted waiver of pre-deposit and stay of recovery in the case involving a differential duty demand on surgical tape, citing previous ... Stay/Dispensation of pre-deposit - Differential duty The Commissioner demanded differential duty on imported 'Surgipore Brand Skin Barrier Microporus Surgical Tape' (Bill of Entry 22-3-2008), denying benefit under Notification No. 21/02 dated 1-3-2002 (Sr. No. 363 read with list No. 37) which grants a 'concessional rate of duty (5%)' to medical equipment per Item No. 22. The adjudicating authority held that tapes in 'running length would not qualify' for the notification; they must be 'cut to size, packed in consumer packing and labelled' to claim the exemption. Relying on precedent including Collector v. Bakelite Hylam Ltd. and tribunal decisions accepting materials in running length under analogous notifications, the Tribunal granted waiver of pre-deposit and stayed recovery of duty and penalty. The Tribunal also ordered provisional release of the goods pending appeal, subject to a bank guarantee for the differential duty demand and a bond covering the fine and penalty.
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