TaxTMI 
TaxTMI 
2025 (6) TMI 1850
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....ted the facts of the case are that the appellant had filed Bill of Entry bearing No.4591660 dated 10.02.2014 declaring the imported goods as "Powdered Latex Examination Gloves" imported from Malaysia. The said goods are packed in 500 bags with 4000 pcs per bag, classifying under CTH 40151900 and claimed the benefit under Sl.No.28 of the Notification No.02/2011-CE dated 01.03.2011. The adjudicating authority denied the benefit of said notification observing that all the documents relating to the imports do not mention that the gloves are mentioned for medical examination; hence, not eligible to the benefit of Notification No.2/2011-CE dated 01.03.2011. Aggrieved by the said order, the appellant filed appeal before the learned Commissioner(Ap....
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....dgment of this Tribunal in the case of CC, Cochin Vs. Midland Latex Products Ltd. [2001(129) ELT 344 (Tri. Bang.)]. 4. Learned AR for the Revenue reiterates the findings of the learned Commissioner(Appeals). Referring to the HSN notes relating to Chapter Sub-heading 4015.12, he submits that in the present imported documents, nowhere it is specifically mentioned that the gloves that were imported are meant to be used for the purpose of medical examination as required to qualify for exemption under the said notification No.02/2011-CE dated 01.03.2011. He submits that an exemption notification should be strictly interpreted as laid down in a number of judgment. 5. Heard both sides and perused the records. 6. The short issue involved i....
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.... 3. The Department has filed an appeal on the ground that the Examination gloves are general purpose gloves used for medical and non-medical purpose as evidenced by the invoice and shipping bill. It was the contention of the revenue that the examination gloves includes both medical as well as non-medical gloves. Though the Notification No. 5/98-C.E. dated 2-6-1998 is not a conditional one it is specific for medical examination gloves only and not for all examination gloves. 4. Shri. Thomas, appearing for the revenue submitted that in the absence of the term Medical in the description, the concessional rate as envisaged under Notification No. 5/98 cannot be extended. He also relied upon the decision of the Supreme Court in ....
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.... described as 'Surgical Rubber Gloves or Medical Examination Rubber Gloves' only. When the goods are described on the packages as well as in all the clearance documents as 'Latex Examination Gloves' the expression 'Examination' in the context can normally mean only medical examination. Therefore, in common parlance also, the item has to be understood only as Medical Examination Gloves only. The absence of the term 'medical' in the description cannot be taken to give a different meaning other than what is generally understood. Therefore, the finding of Original Authority is not legally tenable and the order is to be annulled. The item would oome under the category 'Medical Examination Glove' and is eligible for the concessional asses....
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....ical disaisable suppliers in Malaysia and consultant to triruesed parties in the industry. We stop foot in the incluiviry as an independent party providing nos just quality products but as well as quality navise Ou the product side, due max the liking of nil services, We aucuialize in gloves, but are alau providing other medical disposables as well such as fazemmask. industrial heng'-duty gloves, household gloves, jump suits and so on. We aim to supply and provide quality products to the market, and matching the right supplies to the right demand. Medical Examination Gloves Medical/Examination gloves being used daily for day to day duty in hospitals und clinics. It is important nu ull hospital and clinics We are manufacturing powdered....