2014 (4) TMI 382

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....volved herein is with regard to the rate of duty payable in respect of 'Gloves' imported by the petitioner from abroad, under the Bill of Entry No. 4591660 dated 10.02.2014. According to the petitioner the commodity is 'Surgical and Medical Examination Gloves', which is entitled to have exemption/benefit as provided under serial No. 28 of the Central Excise exemption notification N....

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....39;Latex Examination Gloves' only. None of the documents describes the goods as medical examination gloves. The importer has presented the goods for customs examination in gunny bags of 4000pcs without any markings regarding the details of the manufacturer or description/specifications of the goods. The importer has also stated that the goods have been imported in bulk and are intended for rep....

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....during Personal Hearing states that the gloves need to be stored dry condition at temperatures below 30 degree Centigrade. The packing does not satisfy the said conditions. As such there is no material evidence to show that the impugned goods are not general purpose gloves widely used in many areas of life. 9. From the above it is crystal clear that the goods are not medical examination gloves ....

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....loss to the petitioner and hence interference of this Court is sought for. The learned counsel for the petitioner submits that the petitioner is ready to satisfy the dues payable in terms of Ext.P2 and that, in respect of the disputed amount, the petitioner is ready to furnish Bank Guarantee. 3. The learned Standing Counsel for the respondents submits with reference to the relevant provisions o....