Medical examination gloves qualify for concessional CVD where evidence shows intended medical use despite description variations.

Powdered latex examination gloves imported under the Bill of Entry were treated as eligible for concessional CVD under Notification No. 02/2011-CE because the exemption covered surgical rubber gloves or medical examination rubber gloves. The absence of the words "medical examination" in the import documents was not decisive where supplier certification and comparable prior assessments showed the goods were meant for medical examination use. The common parlance understanding of examination gloves supported classification as medical examination gloves, so the benefit of the notification applied and denial of the concession was unsustainable.

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Issues: Whether powdered latex examination gloves imported as described in the Bill of Entry were eligible for concessional CVD under Notification No. 02/2011-CE dated 01.03.2011 as surgical rubber gloves or medical examination rubber gloves.

Analysis: The relevant entry in Sl. No. 28 of Notification No. 02/2011-CE covers surgical rubber gloves or medical examination rubber gloves. The denial of the notification benefit rested only on the absence of the words "medical examination" in the import documents. A certificate from the supplier stated that the goods were meant for medical examination purposes, and similar imports had also been assessed granting the concessional rate. The prior Tribunal view applied the common parlance understanding of examination gloves as medical examination gloves and held that the absence of the word "medical" in the description was not decisive where the goods were otherwise shown to be of that class.

Conclusion: The imported goods were held eligible for the concessional rate under Notification No. 02/2011-CE dated 01.03.2011, and the denial of the benefit was unsustainable.

Ratio Decidendi: Where the tariff description and surrounding evidence show that examination gloves are intended for medical use, the mere absence of the word "medical" in the import documents does not defeat eligibility to an exemption meant for medical examination rubber gloves.

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