1995 (7) TMI 170

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.... Kapoor, Member (T)]. - This is an appeal against the order dated 31-1-1995 passed by the Collector of Customs (Appeals), Bombay. The appellants imported a consignment of 3800 reels of Linen Sutures (Cardio Vascular Sutures) and filed Bill of Entry No. 464, dated 8-4-1994 in which they sought duty free clearance of the goods under Notification No. 208/81 which specifically covers Cardio Vascular....

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....cation No. 208/81-Cus. However, by his order dated 16-9-1994 the Deputy Collector on the basis of an enquiry made from M/s. Johnson & Johnson Ltd. held that the imported goods could not be deemed as Cardio Vascular Sutures covered by Notification No. 208/81 since Cardio Vascular Sutures have to be sterile ready to use condition and must be available as eyeless needle sutures. Being aggrieved by th....

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.... Director General Health Services in his letter dated 12-7-1993 had clarified that the matter had been examined by the Directorate in consultation with the panel of experts who had opined that silk sutures and "Linen Sutures" are non-absorbable sutures used in cardio vascular surgery and as such they would be covered by Notification No. 208/81-Cus. He added that in passing the impugned order the C....

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.... the original authority viz. Deputy Collector of Customs (now Deputy Commissioner of Customs) for re-adjudication after taking into account the various decisions passed by the Collector (Appeals) from time to time. He prayed that while remanding the matter the concerned authority be asked to expedite the decision since the goods had been under detention for a considerable period. 3. On behal....