2009 (2) TMI 835

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...., SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we find that the Commissioner has demanded differential duty on 'Surgipore Brand Skin Barrier Microporus Surgical Tape' in rolls imported by them under a Bill of Entry dated 22-3-2008 claiming the benefit of exemption under Notification No. 21/02, dated 1-3-2002 (Sr. No. 363 r....

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....also the Tribunal's decision in the cases of Commissioner of Customs, Chennai v. South India Surgical Company Ltd., 2007 (210) E.L.T. 553 (Tri.-Chennai) and Amararaja Batteries Ltd. v. Commissioner of Customs, Chennai - 2008 (228) E.L.T. 117 (Tri.-Chennai). 3. We have heard the learned DR, who has reiterated the findings of the adjudicating authority. After considering the submission, we are....