1995 (7) TMI 170 - AT - Customs

Tribunal remands case for re-evaluation of Cardio Vascular Sutures classification

JAYMAN INDUSTRIES Versus COLLECTOR OF CUSTOMS, NHAVA SHEVA

JAYMAN INDUSTRIES Versus COLLECTOR OF CUSTOMS, NHAVA SHEVA - 1995 (79) E.L.T. 284 (Tribunal) Issues: Appeal against denial of duty-free clearance under Notification No. 208/81 for imported Linen Sutures claimed as Cardio Vascular Sutures.Detailed Analysis:1. Imported Goods Classification: The appellants imported Linen Sutures seeking duty-free clearance under Notification No. 208/81 for Cardio Vascular Sutures. The issue arose when the Deputy Collector determined the goods were not Cardio Vascular Sutures as they were non-sterile. The Collector (Appeals) upheld this decision, emphasizing the standard requirement of such sutures to be sterile and non-traumatic. The appellants contested this classification.2. Appellant's Contentions: The appellant's representative argued that the goods qualified as Cardio Vascular Sutures as per a letter from the Director General of Health Services, stating that Silk and Linen Sutures are used in Cardio Vascular Surgery. He also highlighted a previous order by the Collector of Customs (Appeals) classifying similar goods as Cardio Vascular Sutures eligible for exemption under a different notification. The appellant requested a remand for re-adjudication, considering the conflicting decisions and the detention period of the goods.3. Respondent's Position: The respondent, while supporting the Collector (Appeals) findings, did not object to the remand for a fresh adjudication due to the contradictory orders issued by the Collector (Appeals).4. Tribunal's Decision: After reviewing the case records and submissions, the Tribunal found that the Collector (Appeals) did not disclose the specific literature or medical texts relied upon for the classification of Cardio Vascular Sutures. Additionally, the Tribunal noted the oversight of the previous order classifying similar goods differently. Consequently, the Tribunal set aside the Collector (Appeals) order and remanded the case to the Deputy Commissioner of Customs for a fresh adjudication. The Tribunal directed a personal hearing for the appellants and urged expedited resolution within two months due to the goods' detention.5. Conclusion: The appeal was allowed by remanding the case for re-evaluation, emphasizing the need for a thorough review of relevant literature and previous decisions for accurate classification of the imported goods as Cardio Vascular Sutures under the applicable notification.