Page 211 - ELT_1st August 2020_Vol 373_Part 3

2020 ] 3M INDIA LTD. v. COMMISSIONER OF CUSTOMS, BANGALORE-I 393

Micropore Surgical Tape’ and the same were not brought to the notice of the
Chennai Bench; It is these tapes and such similar products which have a primary
application in the management of Ostomy that can be considered for the exemp-
tion; the usage of such products elsewhere also should not hamper the eligibility
and to this extent the view of the Chennai Bench would be correct, but when the
products under consideration are merely micropore tapes without the skin barri-
er property they would fall outside the purview of the exemption; the products
viz Micropore and Transpore under consideration cannot even prevent water from
soaking them and can come off the skin easily if exposed to water whereas the
essential characteristic of all the Ostomy products in the list are products which
have the special property of absorbing or soaking up the water or discharge of
the ostomy contents; this is evident from the explanation of items such as Adhe-
sive seals in the Product information (at Para 5.1 of the OIO) wherein the said
product is described as “Many ostomy bags in current use make use of hydrocolloid
adhesives; one form of hydrocolloid adhesive comprises powdered gelatin, pectin and cel-
lulose in a polyisobutylene (PIE) matrix; the powdered gelatin, pectin and cellulose ab-
sorb moisture and gel within the matrix; an adhesive flange of this type can be formed by
mixing together PIB and powder components for a period of 45 mins at 60 to 75 C and
then extruding the mixture for further processing; Hydrocolloid adhesives have proved to
be very effective for use with colostomy patients; the hydrocolloid forms a good bond to
the skin for the period over which the colostomy bag is in place, and is very skin friendly,
causing negligible adverse skin reactions”; the product information goes on to fur-
ther explain as to how by increasing the thickness of such hydrocolloid layer
ostomies like ileostomy and urostomy which have a predominant liquid dis-
charge the seals can be made efficient to handle the extra outflow; even the Skin
Gels are not of regular application quality and ought to have Hydrocolloid prop-
erties for ensuring the skin care; products like Karaya paste, powder are also
products which have these water absorbent properties and are used specially for
Ostomy purposes; thus the conclusion by the Bench that some of the products in
the entry at Sl. No. 22 of the Notification are General purpose products is factual-
ly incorrect; the whole entry is to be seen as genre of products from the perspec-
tive of being Ostomy Products and special skin care products and not products
which are being used incidentally to just support/affix the ostomy pouches or
tubing (as discussed in Paras 8.2.4; 8.2.5 and 8.2.6 of the O-I-O).
14. He submits that 3M Brochures themselves describe as follows :
(i) Micropore Surgical Tape to be a non-woven rayon backed medical
adhesive tape; this “paper tape” is latex free, hypoallergenic and
gentle to the skin; thus, Micropore is an all-purpose tape for general
use;
(ii) 3M Transpore Surgical Tape to be a transparent, perforated, medical
adhesive tape; the plastic tape is latex free and hypoallergenic; thus
Transpore is an all-purpose tape with strong adhesion, for general
use.
(iii) Tegaderm is a waterproof, absorbent dressing with the following
applications.
- Post surgical dressing - protects closed, clean surgical
wounds and donor sites.
- Lacerations, abrasions and burns, small incisions and exci-
sions - especially in areas are difficult to dress.

EXCISE LAW TIMES  1st August 2020  211