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2018 (6) TMI 634 - CESTAT MUMBAIClassification of goods - surgical tray, kidney tray, bed pan, lotion bowl, pressure pan (all of stainless steel), sieve chassis and tray and tubs (all of aluminium) - erstwhile rule 173B of Central Excise Rules, 1944 - According to Revenue, surgical tray, kidney tray, bed pan and lotion bowl, with classification revised to 7323 90 from 7323 00, was not entitled to exemption under N/N. 41/94-CE at sl no. Held that:- The said items are used for patient care and for goods that may also find use in hospitals are not, by that reason alone, excluded from the ambit of household articles. As the issue of classification declared by the appellant has not been touched upon in the impugned order, the eligibility for exemption cannot be denied. As far as pressure pans are concerned, the cookers/pans/parts thereof are eligible for exemption under notification 181/88-CE which has not been rescinded even if N/N. 180/88-CE has been. In any case, it is seen that the goods in question are not pressure pans but the bottom portion which, even if designed for use with pressure cooker lid, yet remains a kitchen article entitled for exemption-under N/N. 41/94-CE. In view of the lack of a clear exposition of the issue and finding, there is no reason to deny the exemption claimed - appeal allowed - decided in favor of appellant.
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