TaxTMI 
TaxTMI 
2017 (9) TMI 538
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....t. Ltd. is the main appellant and Shri Rakesh Rampal, who is an authorized signatory of the main appellant, filed appeal against imposition of penalty. The main appellant filed a bill of entry on 21.11.2011 for clearance of "Sterile Absorbable Haemostatic Material" claiming classification under Customs Tariff Heading No.30061020 and exemption in terms of Notification no.21/2002-Cus dated 1.3.2002 Sl.No.83 A List-4 (Sl.No.106). The Revenue entertained a view that the product imported will not fit into the description for the exemption claimed by the main appellant. Samples were drawn and follow-up verifications were conducted by collecting opinion from various medical doctors. Thereafter the proceedings were initiated against the appellant t....
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.... of M/s. Human Biosciences India Pvt. Ltd., Ahmedabad for which license has been given by FDA, Gujarat. The goods were licensed as "Absorbable Haemostat for Control of Surgical Vessel Bleeding". This was done after clinical evaluation of the product. Collagen is ideal for stopping bleeding and promote healing of the wounds. This can be used in many different surgery and with variety of applications. These products are used as life saving device by way of stopping the loss of blood. 4. Ld. Consultant strongly contested the duty demand for the extended period and for imposition of penalties. He submitted that they have been importing this product since 2001 and they have filed bills of entry after consulting the experts in the medical fiel....
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....ecords. 7. The short point is with reference to eligibility of the appellants for exemption under Notification No.21/2002-Cus dated 1.3.2002. In order to be eligible for the said exemption, the product should fit in the description of "Sterile Absorbable Haemostat for Control of Surgical Vessel Bleeding". In order to qualify for the said notification, the product must be - (a) Life Saving Drug/medicine including their salts and esters and diagnostic test kit specified in list 4 and (b) "Sterile Absorbable Hamostat for Control of Surgical Vessel Bleeding". We note that the Original Authority elaborately discussed the experts' opinion given by the leading practioners in reputed medical institutions. On careful consideration of all the opin....
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....ar that the impugned goods are regularly used in the surgical dressing in the Surgery Department. Such usage is claimed to have supported the contention of the appellant for the product to be called as "Absorbable Haemostatic Material for control of Surgical Vessel Bleeding". The wound management is primary purpose of the impugned goods. 9. They may not fall under the general category of "Life Saving Drug or Medicine or Diagnostic Test Kit as specified in List 4" of notification no.21/2002-Cus. 9. On careful consideration of all the evidences placed before us and the opinion of the various medical authorities, the product literature and the information available in the public domain, we are convinced that the Original Authority is cor....