Common parlance classification of examination gloves allowed concessional duty where no end-use condition was prescribed.

Where a tariff exemption notification covered medical examination rubber gloves and did not impose any specific end-use condition, latex examination gloves described on packages and clearance documents could be treated in common parlance as medical examination gloves. In the absence of material showing that the goods were incapable of medical use, the description was accepted for concessional assessment under Notification No. 5/98-C.E. dated 2-6-1998. The stated reasoning also notes that the appellate authority's analysis was properly made and there was no basis to disturb it, so the denial of concessional duty was not sustained.

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Issues: Whether latex examination gloves were eligible for concessional rate of duty under Sl. No. 80 of Notification No. 5/98-C.E. dated 2-6-1998 as medical examination rubber gloves.

Analysis: The goods were described on the packages and clearance documents as latex examination gloves. The notification covered surgical rubber gloves or medical examination rubber gloves and did not impose any specific end-use condition. In the absence of material to show that the goods were incapable of medical use, the expression examination gloves was ly understood in common parlance as medical examination gloves. The reasoning of the appellate authority was found to be properly analysed and no basis was shown to disturb it.

Conclusion: The gloves were held eligible for the concessional assessment under Notification No. 5/98-C.E. dated 2-6-1998 and the revenue appeal failed.

Final Conclusion: The denial of concessional duty was not sustained, and the assessee retained the benefit of the notification.

Ratio Decidendi: Where a tariff exemption notification covers medical examination gloves and does not prescribe a specific end-use condition, goods described as examination gloves may be classified in accordance with their common parlance meaning as medical examination gloves if the record does not disprove such use.

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