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2016 (8) TMI 878 - CESTAT NEW DELHIEligibility - concessional rate of duty under notification No. 10/03 dated 1.3.03 - disposable plastic syringe and disposable hypodermic needles cleared separately - syringes and needles are for specific function and are complementary to each other, hence, when presented separately should be considered as parts of medical appliances - Held that:- the only ground on which the concession was sought to be denied by the Revenue is that syringes or the needles cannot work independently. However, we are in agreement with the original authority regarding specific classification of the syringes and needles as instruments and appliances used in medical science. The syringe with or without needle and needle for different uses have been classified separately. There is no separate classification of parts and accessories of these items in the said Chapter. - Decided against the Revenue
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