2008 (7) TMI 687 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant regarding the classification of a "syringe needle cutter" under Heading 90.18 of the CETA Schedule. The appellants are eligible for the concessional rate of 8% duty as the equipment is used in medical institutions for cutting used syringes and needles. Waiver of pre-deposit and stay of recovery granted for duty and penalty amounts.