2009 (5) TMI 189

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....ant, for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Vide the impugned order, "Polypropylene mesh" imported by M/s. TTK Healthcare Ltd. in running length (roll form) has been classified under CTH 58039090 which covers "Gauze other than narrow fabrics of heading 58.06" as the goods are akin to gauze, and held to attract mer....

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.... (3) Packing, and (4) Sterilizing The importer has stated that the imported item after carrying out above processes is sold as "versatile prosthesis for surgical reconstruction of thoracic and abdominal wall defects". We do not find merit in the submission of the importers that the item, as imported, is an appliance to be implanted in the body to compensate for a defect for the reason that t....

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....overs "other articles of plastics not elsewhere specified or included". This claim also does not merit acceptance for the reason that the appraiser initially opined that the goods were classifiable under this heading, which was rejected by the Deputy Commissioner, and the importers vehemently contended that just because the material of construction is propylene, it should not be classified under t....

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.... 69, 84, 85, 90 or 94 (Chapter 54 is not specified in Column No. 2 of the Table to the Notification). The case law relied upon by ld. counsel for the importers namely the decision of the Tribunal in Exide Industries Ltd. v. CC, Chennai, 2007 (212) E.L.T. 496 (Tri.-Chennai), followed in Amararaja Batteries Ltd. v. CC, Chennai, 2008 (228) E.L.T. 117 (Tri.-Chennai) is distinguishable - in the case of....