2001 (2) TMI 364

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....dvocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - his appeal is filed by the revenue. The point to be considered in this case is whether the 'Latex Examination Gloves' are eligible for concessional rate of duty in terms of Sl. No. 80 of Notification No. 5/98, dated 2-6-1998. 2. The Department has filed a stay application for staying the operation of the impug....

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....te as envisaged under Notification No. 5/98 cannot be extended. He also relied upon the decision of the Supreme Court in the case of Central Excise Bombay v. Handicraft Exports reported in 1997 (93) E.L.T. 6 wherein it was held that "in the event the importer succeeds in showing end-use as above, referred to him will be granted only if he proves that the burden of the duty had not been shifted to ....

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....fic conditions. The findings in the OIO for rejection of the refund claim is that the concessional assessment under the said notification depends upon the end-use verification of the product and therefore, conditional exemption cannot be extended. The finding is not factually correct as the said notification do not impose any such specific end-use condition. The goods eligible for the concessional....

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.... He also submitted that they are also producing this product as per the standards laid down in ASTM (American Society for Testing and Materials) and that the items are used in conducting medical examination and diagnostic and therapeutic procedures. 6. We have carefully considered the submissions made by both sides with reference to the facts. Nothing has been brought on record to subst....