TaxTMI 
TaxTMI 
2025 (2) TMI 1306
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.... 2. In their application, the applicant seeks ruling for classification of the subject goods under the Customs Tariff Act, 1975, applicability of notification issued under sub-section (1) of section 25 of the Customs Act, 1962, having a bearing on the rate of duty and applicability of notification issued in respect of duties under the Customs Act, 1962, the Customs Tariff Act, 1975 and any duty chargeable under any other law for the time being in force in the same manner as duty of Customs leviable under the Customs Act. However, no such notification for whose applicability, ruling is sought, is quoted by the applicant. The applicant has submitted detailed facts in respect of the goods proposed to be imported. The same is reproduced below: 2.1. Articles of apparel and clothing accessories for all purposes of vulcanized rubber other than hard rubber have been classified under chapter heading 40.15 as: 1. 40.15.12.00 - Gloves of a kind used for medical, surgical, dental, or veterinary purposes 2. 40.15.19.00 - Others. 3. 40.15.90.30 - Industrial gloves. All the above chapter heading attracts same rate of Basic Customs Duty (BCD). However, the levy va....
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....as to decide the applicability of IGST rate is its end use. The applicant therefore claims as under: i. Medical examination gloves must fall under CTH 40.15.12.00 and should be granted the IGST rate of 12% under Schedule Il at Sr. no. 85, provided that the description sufficiently indicates its end use of being "Medical Examination Gloves" that adhere to IS 15354: 2003. ii. Other gloves, i.e. gloves other than surgical or medical examination gloves, falling under CTH 40.15.19.00 must not be granted the concessional GST of 12% under Schedule II Sr. no. 85. It must be taxed at 18% under Schedule Ill Sr. no. 123. It need not adhere to IS 15354: 2003 as they are not medical examination gloves. iii. Industrial gloves continue being taxed under Schedule III Sr. no. 123. 3.2. 40.15 - Articles of apparel and clothing accessories (including gloves, mittens and mutts), for all purposes, of vulcanised rubber other than hard rubber (+). - Gloves, mittens and mitts: 4015.12 - - Surgical 4015.19 - - Other 4015.90 - Other This heading covers articles of apparel and clothing accessories (including gloves, mittens and mitts) e.g., prot....
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....; are classified under CTH 40151200 and IGST @ 12% is applicable on them and 'Medical Examination Rubber Gloves' are classified under CTH 40151900 and IGST @ 12% is applicable on them. The said goods classified under CTH 40151200 and 40151900 are required to be referred to Assistant Drugs Controller as per CDSCO Regulations for testing of the imported gloves as per existing BIS standards and the said importers are required to have a CDSCO License (MD-15) and CDSCO Registration for Sterile and Non-Sterile Gloves respectively. Further, 'Gloves used in activities other than medical, surgical, dental or veterinary purposes and medical examination' are classified under CTH 40151900 and IGST @ 18% is applicable on them. The End Use of the Gloves i.e. Surgical or Medical Examination or Others changes the applicability of the IGST rate. However, the nature, composition and quality of the goods is also a determining factor here for applicability of IGST as per their End Use. Also, the End Use may be ascertained by sending the goods for testing or referring the matter to Assistant Drugs Controller as per CDSCO regulations. Thereafter, 'Industria....
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....cilitate donning. Powdered gloves should have a maximum powder limit of 10 mg per glove. d) Powder-free surface. NOTE 2 Powder-free gloves are gloves which have been manufactured without the deliberate application of powdered materials. Powder-free gloves have a maximum of 2,0 mg powder residue limit per glove. NOTE 3 The cuff termination of the glove can be cut or in the form of a rolled rim. 5.3 Materials: Gloves shall be manufactured from compounded natural rubber or nitrile rubber or polychloroprene rubber latex, or compounded styrene-butadiene rubber or thermoplastic-elastomer solution, or compounded styrene-butadiene rubber emulsion. To facilitate donning the gloves, any surface treatment, lubricant, powder or polymer coating may be used if it is in accordance with ISO 10993 (all parts). Any pigment used shall be non-toxic. It is essential that substances used for surface treatment which are capable of being transferred shall be bio-absorbable. Gloves as supplied to the user shall meet the requirements of the relevant part(s) of ISO 10993. The manufacturer shall make available to the purchaser, on request, data to support compli....
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....hickness and shall be in accordance with the dimensions given in Table 2, using the inspection level and AQL given in Table 1. If visual inspection indicates the presence of thin spots, then single-wall thickness measurements shall be made in such areas. The thickness at the smooth area and textured area of a single wall when measured as described in this sub-clause shall not be less than 0.08 mm and 0.11 mm, respectively. Table 2 - Dimensions and tolerances Size code Width corresponding to size code (dimension w, Figure 1) mm Descriptive size Width corresponding to de- scriptive size (dimension w, Figure 1) mm Minimum length (dimension}, Figure 1) mm Minimum thickness (at locations shown in Figure 1) mm Maximum thickness (at approximate centre of palm) mm 6 and below ≤82 Extra small ( X-S) ≤80 220 Smooth area: 0,08 Textured area: 0,11 Smooth area: 2,00 Textured area: 2,03 61/2 83 + 5 Small (S) 80 + 10 220 7 89 + 5 Medium (M) 95 + 10 230 71/2 95 + 5 230 8 102 + 6 Large (L) 110 + 10 230 81/2 109 + 6 230 9 and above ≥110 Extra large (X-L) ≥110 230 ....
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....lized, they shall be packaged individually or in pairs packed in unit packs. 6. Discussion and Findings: 6.1. I have taken into consideration all the materials placed before me in respect of the subject goods including all the submissions and citations made by the applicant during the personal hearing. Accordingly, I proceed to pronounce a ruling on the basis of information available on record as well as existing legal framework having bearing on the classification of the goods in question under the first schedule of the Customs Tariff Act, 1975, specifically Chapter Heading 40.15, more specifically sub- heading 4015.12, 4015.19 and 4015.90, and its corresponding Chapter notes, supplementary notes and relevant HSN explanatory notes. The subject goods for which advance ruling has been sought, its specifications, end use and characteristics. 6.2 The first question requires ruling on classification of the goods i.e. the Medical Examination Rubber Gloves to be imported. At the outset, I find that the issue raised in the first question is squarely covered under Section 28H(2)(a) of the Customs Act, 1962 being a matter related to classification of goods under the provisions of t....
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....tral Excise Vs. Wockhardt Life Sciences Ltd. [2012 (277) E.L.T. 299 (S.C.)], it was held that classification of goods cannot be under residuary entry in presence of specific entry, even if it requires product to be understood in technical sense. It was further held that the Residuary entry can be taken refuge of only in absence of specific entry. Further, in the case of Western India Plywoods Ltd Vs. Collector of Customs, Cochin [2005 (188) E.L.T. 365 (S.C.)], it was held that application of residuary entry to be made with extreme caution, being attracted only when no other provision expressly or by necessary implication applies to goods in question. 6.6. I find that as per the Explanatory notes, heading 4015 covers articles of apparel and clothing accessories (including gloves, mittens and mitts) e.g., protective gloves and clothing for surgeons, radiologists, divers, etc., whether assembled by means of an adhesive or by sewing or otherwise obtained. These goods may be: (1) Wholly of rubber. (2) Of woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, other than those falling in Section XI. (....
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.... Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions." 6.11. In light of the above discussions and arrangements of the Customs Tariff Act, 1975, HSN Explanatory Notes, GIR Rule 1 and the ratio of the judgements cited supra, I am of the view that, the sub-heading 4015.12 of the Customs Tariff Act is the appropriate sub-heading for the classification of subject Medical Examination Rubber Gloves. This heading covers "Gloves, mittens and mitts of a kind used for medical, surgical, dental or veterinary purposes". The Explanatory Notes to the Subheading 4015.12, which provide guidance on the interpretation of HSN Codes, support the classification of Medical Examination Rubber Gloves confirming to the CDSCO regulations under subheading 4015.12. These indicate that subheading 4015.19 does not cover the Medical Examination Rubber Gloves used for medical, surgical, dental or veterinary purposes as they are specifically mentioned in sub-heading 401512, whereas, the Tariff sub-heading 401590 is a residuary entry. 6.12. Thus, based on the content/composition of the gloves, primary purpose as being used in medical, surgical, de....