Page 206 - ELT_1st August 2020_Vol 373_Part 3

388 EXCISE LAW TIMES [ Vol. 373

- Ostomy products (appliances)
- Such as bags, belts, adhesives seal or discs or rolls adhesive
remover, skin barriers micropore surgical tapes, bag closing
damns karaya seals paste or powder, irrigation sets, plastic or
rubber faceplates, flanges, male or female urinary inconti-
nence sets, skin gels, in parts or sets.
- for managing
- Colostomy, Ileostomy, Urostomy and Ureterostomy stoma
cases
5. Learned Senior Counsel further submits that their products namely
‘surgical tapes’ qualify as ‘ostomy products (appliances) being products used in
ostomy care and is therefore exempted vide Sl. No. 363 of Notification No.
21/2002-Cus. The normal procedure for fixing/changing the pouching system
may be explained as under :
• Cleaning the peristomal area with wet paper towel;
• Drying the peristomal skin;
• Tracing the stoma shape and size;
• Making a template of the stoma;
• Tracing the template on the base plate;
• Cutting out the stoma pattern and smoothen the edges in the plate;
• Applying strip paste around the stoma;
• Applying powder if necessary;
• Applying base plate on patient (after removing the backing) main-
taining pressure for a few seconds;
• Fixing the bag on the flange and locking the bag;
• Fixing belt for extra support around the abdomen; and
• Fixing the adhesive tape as a picture frame to hold the entire system
securely to the patient.
6. Learned Senior Counsel submits that the above procedure shows
that the tapes are used for securing the ostomy pouches to the abdomen as a
window frame and act as an additional support to the whole pouching system;
the efficacy of the pouching system, both in collecting the body waste as well as
in protecting the peristomal skin by preventing leakages depends heavily on its
secure adherence to the body of the ostomate; thus, the impugned imported
tapes are actually used as an appliance for ostomy management and care; the
appellants have produced the following documents evidencing use of imported
goods for the purposes of ostomy :
(i) Copies of the letters issued by the hospitals and letter from Ostomy
Association of India certifying the use of Micropore tapes for man-
aging ostomy cases.
(ii) Illustrative copies of purchase orders placed by various hospitals for
purchase of Micropore tapes, the dealers’ invoice evidencing sale of
Micropore tapes and the certificates issued by the Max Super Spe-
cialty Hospital, New Delhi and HCG Cancer Centre, Ahmedabad
certifying the use of Micropore tapes in ostomy care.

EXCISE LAW TIMES  1st August 2020  206