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2014 (4) TMI 413 - AT - Central ExciseManufacturing of Needles - Eyed Suture Needles - Atraumatic Needles (Eyeless) - Benefit of Exemption under Notification No.6/2006-CE, dated 01.03.2006 (S.No.59) - Classification of goods - Held that:- classification adopted by the applicant at eight digit level for ' Atraumatic Needles - (Eyeless)', is 9018 9019, is wrong and the correct classification appears to be 9018 3210. But this change of classification at eight digit level with common four digit level for both the rival classifications does not have any impact on the decision to be made in this application because at any rate, the item is admitted to be falling under Chapter Heading 9018 and the exemption in question is applicable to such goods. Whether the item which is specified in a Tariff Entry can be considered to be part of another item for the purpose of an exemption notification - Held that:- In our prima facie view, ' Atraumatic Needle (Eyeless)' is a part required for manufacturing 'needled sutures'. On a perusal of the different entries in the said notification it is seen that wherever there is an intention to restrict the scope of exemption to specified parts it is done by specifying the classification of the goods - In this case the impugned goods satisfy such condition - Stay granted.
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