2006(01)LCX0061

IN THE CESTAT, WEST ZONAL BENCH, MUMBAI [COURT NO. I]

Ms. Jyoti Balasundaram, Vice-President and Shri S.S. Sekhon, Member (T)

Commissioner of Customs, Ahmedabad

Versus

Babul Technologies Pvt. Ltd.

Order Nos. A/56-57/2006-WZB/C-I(C.S.T.B.), dated 4-1-2006 in Appeal Nos. C/458/2000-Mum

Advocated By -

Shri Ajay Saxena, SDR, for the Appellant.
None, for the Respondent.

[Order per : Jyoti Balasundaram, Vice-President]. -

The Revenue challenges the order of the Commissioner (Appeals) classifying "wound closure strips" imported by the respondents herein under Customs Tariff Heading 3006.10 as "sterile tissue adhesive for surgical wound closure". According to the Revenue, the goods fall for classification under CTH 3005.90 which covers inter alia adhesive plasters, dressing etc.


2. We have heard the learned SDR and perused the records, as none appears for the respondents in spite of notice.


3. The catalogue filed along with the cross objections shows that the goods are used for closing surgical wounds having uses in orthopaedic, general, ENT, ophthalmic, neurosurgery etc. The catalogue shows that such wound closure strips minimize much of the scarring associated with closing of incisions and wounds with suture thread or skin staples, aid in the prevention of bacterial intrusion into the wound and that the advantages over thread suturing are multifarious including decrease in patient's discomfort, lower rate of wound infection, no abscesses at stitch entry and exit marks, local anesthetic not required for application or removal etc. From this, it is very clear that the wound closure strips are for closure of surgical wounds and are not adhesive plasters for dressing which would come under CTH 3005.90. Since they are surgical wound closures, it is obvious that they are sterile in nature. Therefore, the classification adopted under CTH 3006.10 by the lower appellate authority cannot be faulted. We accordingly uphold the impugned order and reject the appeal.


4. The cross objections are disposed of accordingly.

Equivalent 2006 (196) ELT 0115 (Tri. - Mumbai)