TaxTMI 
TaxTMI 
2018 (10) TMI 224
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....C/3032/2012 have been preferred by the appellant assessee against Order-in-Original No. 12/2011- Adjn (Cus) (Commr.) dated 26.12.2011 and 02/2012-ACC(R), dated 06.01.2012 passed by Commissioner of Customs and Asst. Commissioner of Customs respectively, while appeal No. C/574/2009 has been preferred by Revenue against Order-in-Appeal No. 31/2009 (H-II) Cus, dated 08.07.2009 passed by Commissioner (Appeals). All these appeals involve the same issue regarding classification of "SYNVISC HYLAN G-F 20 medical device in sterile solution form for treatment of Osteoarthritis" imported by the appellant assessee under various Bills of Entry. Show cause notice dated 17.05.2017 was issued by Commissioner of Customs in respect of 17 bills of entry dated ....
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....ible for exemption notification No. 21/2002-Cus (S.No. 370) and allowed the appeal with consequential relief. Revenue's appeal is against this Order-in- Appeal of the first appellate authority. 3. The short point to be decided is classification of imported goods and consequently whether the differential duty is demandable or otherwise. The second point to be decided is whether the extended period of limitation can be invoked in this case alleging that the appellant had suppressed the true nature of the goods in their invoice as well as in the description given in the bill of entry. Consequently, whether penalty can be imposed under section 114A. 4. Ld. Counsel for the appellant submits that their product SYNVISC HYLAN G-F 20, Hylan....
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.... knee joint. The product is absorbed in due time by the lymphnode system of the body. The device is indicated for pain management and improvement of joint mobility of the knee joint. Dated 6th September, 2005 Dr. G. Narasimulu" 5. He further produced before us an extract from Medical text book published by Wahid Khan and others which gives a table of classification of....
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....an be imposed upon them. As far as Revenue's appeal No. C/574/2009 is concerned, Ld. Counsel argues that the first appellate authority has correctly held that their products are classifiable under chapter 90 and hence the Revenue's appeal may be rejected. 6. Ld. DR reiterated the arguments made by the lower authorities in the Orders-in-Original. He would argue that the goods imported by the appellant are clearly classifiable under chapter heading No. 3006 as GEL preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and the medical instruments. He, therefore, argued that Ld. Commissioner has correctly co....
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....ances, artificial parts of the body, hearing aids and other appliances which are worn or carried, or implanted in the body to compensate for a defect or disability". We find from the expert opinion of the Professor & Head of Rheumatology of Nizam's Institute of Medical Sciences that the imported product is an absorbable implant in the knee joint for pain relief and improvement of joint mobility of the knee joints. We also find from the literature submitted by Ld. Counsel that one class of absorbable medical devices include those which provide functional support and this category includes Hylan polymer acid. We find from the literature that the product in question is described as follows: "Synvisc (Hylan G-F 20)/ (Hylan Polymer A....
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....here is nothing in this order to show why the goods which are imported cannot be classified as medical devices as claimed by the appellant. The literature produced by appellant as well as expert opinion produced by them clearly show that the goods in question are known as and used as implantable medical devices by doctors. Customs Tariff heading 3006 covers Gel preparations designed for humans as lubricant for parts of the body for surgical operations. This product does not appear to fall in this category as the purpose of this product is to facilitate lubricant of the joints and not to facilitate lubricant during the surgical operation. It compensates a defect which arises during osteoarthritis in the form of lack of lubrication in the kne....