https://www.taxtmi.com/caselaws?id=95484 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. en-us Mon, 05 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 17:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95484 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. Case-Laws Central Excise Mon, 05 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95484