9911796707
TMI Blog2009 (3) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... l authority revised the classification of the product as Chapter Sub-Heading 4014.90 and demanded differential duty of Rs. 78,052/-. On an appeal filed by the assessee, the Commissioner (Appeals) vacated the order of the original authority and upheld classification of the goods as CSH 9018.00. 2. This appeal has been filed by the Revenue seeking to restore the order of the original authority. The impugned order has been assailed in the appeal on various grounds. It is submitted that the Commissioner (Appeals) had wrongly held that the impugned goods were not marketable and therefore not excisable. The Commissioner (Appeals) had relied on a Bill of Entry No. 8017 dated 31-3-1995 under cover of which a consignment of latex bulbs had been imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same was therefore not covered by Chapter Heading 40.14. Chapter Note 1(a) of Chapter 90 did not exclude parts of Heading 90.18. Latex bulb was appropriately classified under Chapter 9018 in terms of Chapter Note 2(b) of Chapter 90 as part of IV set. The impugned item could be used exclusively with the IV set. Articles of a kind used in machines and appliances and for technical uses of Chapter 40 and excluded from Chapter 90 were goods such as tires, tubes, conveyor or transmission belts. Latex bulbs were not marketable as such. The appeal filed by the Revenue was liable to be rejected. The points raised in the cross-objection were reiterated during hearing by the counsel for the respondents. It was submitted that the Chapter Note 1(a) to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an hard rubber, with or without fittings of hard rubber. 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments. We find that the Commissioner (Appeals) classified the item under C.S.H. 9018.00 invoking Chapter Note 2(b) of Chapter 90. As per this Note parts and accessories of goods falling under Chapter 90 other than those that figure in Chapters 84, 85, 90 or 91 [other than Heading 84.85, 85.48 or 90.33] as such and which are suitable for use solely or principally with a particular machine, instrument or apparatus have to be classified with such machine, instrument or apparatus . As latex bulb as such does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndently; some of them such as bulbs for syringes form part of other appliances. The latex bulb in question used in an IV set, in our view, is a hygienic article of vulcanized rubber other than hard rubber belonging to the family of articles cited in the above H.S.N. Note for illustration. We hold that the item is appropriately classifiable under C.S.H. 4014.90 as decided by the original authority. The impugned order is therefore liable to be set aside. 5. We have also considered the case law cited by the ld. counsel for the respondents and find that the same does not advance the case of the respondents. We find that in the said judgment [1985 (22) E.L.T. 3 S.C.)] it was, inter alia, held by the Apex Court that 'articles made of plastic' me ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
