1999 (4) TMI 178 - AT - Central Excise

Summary

The appeal was about the classification of disposable syringe bodies under Tariff Heading 9018.00 as medical instruments. The appellant argued that without the needle, the syringe body should be classified as a plastic article. However, the tribunal upheld the classification as medical instruments due to special features like sterilization and calibration for medical use. The appeal was rejected, and the impugned order was confirmed.