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Powdered latex gloves qualify for concessional CVD rate under Notification 02/2011-CE despite lacking specific medical examination terminology in import documents
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CESTAT allowed appellant's appeal challenging denial of concessional CVD rate under Notification 02/2011-CE for imported powdered latex examination gloves. Revenue denied benefit solely because import documents lacked specific "medical examination" terminology. Appellant provided supplier certificate dated 14.02.2014 confirming medical examination purpose and demonstrated similar gloves from same supplier received concessional treatment through other Commissionerates. Tribunal relied on precedent in CC Cochin v. Midland Latex Products Ltd., noting revenue failed to substantiate claims that gloves cannot be used for medical examination. Commissioner (Appeals) had properly analyzed the issue. CESTAT found no merit in impugned order, set aside denial, and granted concessional rate benefit to appellant.
CESTAT allowed appellant's appeal challenging denial of concessional CVD rate under Notification 02/2011-CE for imported powdered latex examination gloves. Revenue denied benefit solely because import documents lacked specific "medical examination" terminology. Appellant provided supplier certificate dated 14.02.2014 confirming medical examination purpose and demonstrated similar gloves from same supplier received concessional treatment through other Commissionerates. Tribunal relied on precedent in CC Cochin v. Midland Latex Products Ltd., noting revenue failed to substantiate claims that gloves cannot be used for medical examination. Commissioner (Appeals) had properly analyzed the issue. CESTAT found no merit in impugned order, set aside denial, and granted concessional rate benefit to appellant.
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