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2018 (8) TMI 318 - CESTAT CHENNAIClassification of manufactured goods - appellants manufactured and cleared two types of needles for sutures i.e. one having horizontal punch and the another having vertical punch - Department took the view that there cannot be two classifications for minor variations in the products and that they were not eligible for exemption under Notification No.6/2006-CE. Whether disputed goods are complete Atraumatic Needled Sutures or whether they are only parts and accessories thereof? Held that:- Notwithstanding the stand of the department that items are required to be classified under CETH 90183210 as needles for suture, the fact is that they cannot be used as such for suturing purposes - it is noted that type 2 needle suture thread is fused with the needle by the manufacturer and the due is sterilized and packed. In the event, while the cleared ‘needles having vertical punch‛, may well be final goods for the appellants, it can only be considered as a part or accessory for the manufacturer who would eventually be manufacturing ‘Atraumatic Needled Suture’ - the impugned item being part / accessory of the ‘Atraumatic Needled Suture’ required to be classified under CETH 9018, the said impugned goods would fall within the beneficial scope of Sl.No.59 of N/N. 6/.2006-CE and be eligible for the exemption provided thereunder. Appeal allowed - decided in favor of appellant.
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