https://www.taxtmi.com/caselaws?id=773737 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. en-us Tue, 10 Dec 2024 00:00:00 +0530 Fri, 27 Jun 2025 08:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773737 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. Case-Laws Customs Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773737