2013 (11) TMI 546

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....mpany 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: 'skin barrier micropore surgical tapes'. ....

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....mits 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 appellant has made out a prima facie case i....