2013 (11) TMI 546

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.... Per: B.S.V. Murthy; The appellant-company M/s. 3M India Ltd. imports surgical tapes under three brands viz Micropore, Transport and Tegaderm. In respect of all the three types of tapes, they claimed exemption under Sl.No.363 of Notification No.21/2002 Cus. dt. 01/03/2002. The appellant claimed that the surgical tapes are covered under the relevant Notification in which the relevant entry is:....

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....ther purposes also. The learned advocate submits that the very same issue had come up before the Tribunal and the Tribunal in two decisions viz. BSN Medical Pvt. Ltd. Vs. CC(Import), Nhava Sheva [2012-TIOL-899-CESTAT-MUMBAI] and Sutures India Pvt. Ltd. Vs. CC, Chennai [2013-TIOL-478-CESTAT-MADRAS] on the very same item has taken the view that exemption is available. Therefore, we consider that the....