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TMI Blog2008 (9) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellants under CET sub-heading 3923.00, 3926.00, and 9018.00 claiming exemption under Notification 6/2000, proposing classification of the goods under CET sub-heading 9027.00, proposing recovery of duty of Rs. 18,30,785/- under the proviso to Section 11A(1) together with interest under Section 11AB, proposing penal action in terms of Section 11AC and proposing clubbing of value of clearances of the goods manufactured by the appellants and M/s. Laxbro Bio-Medical Aids Pvt. Ltd. (hereinafter referred to as M/s. LBMA) and raising demand of Rs. 8,35,501/- on account of clubbing. The notice was adjudicated by the Commissioner of Central Excise vide order dated 31-5-2002 by which he upheld the total demand of Rs. 26,66,286/- raised in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner has set out the raw material out of which each item in dispute is manufactured and the end-use of each item, as reproduced below :- S. No. Description Raw Material End Use 1. Tissue Culture Dish Polystyrene For keeping culture samples 2. Storage Vials Polypropylene Storage of blood samples 3. Cryo Vials Containers & Canes Polypropylene Storing the samples in deep freeze 4. Microfuge Tube & Float Polypropylene For storing blood and urine samples for further checking 5. Storage Tubes Polystyrene Storage of urine samples after testing 6. Scintillation Vials H.D.P.E. Storage of diagnostic sample 7. Centrifuge Tubes Polypropylene Storage of samples for further spinning 8. Centrifuge bottle Poly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sample for testing 27. ------- 28. ------- 5. From the above it is seen that the Commissioner himself has accepted that none of the items in dispute are instruments or apparatus either for physical or chemical analysis or for measuring or checking viscosity or porosity and expansion...... or for measuring or checking quantities of heat, sound or light. However, he has relied upon HSN explanatory notes to Heading 90.18 which inter alia excludes instruments and appliances used in laboratories to test blood, tissue fluids, urine etc. whether or not such tests serve in diagnosis, and which the HSN states would be covered under Heading 90.27, to classify all the products enumerated herein above under CET s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at high speed as well as tubes for storage purpose. 10. Microtiter Tissue Culture plates, Microcavity Trays and Flasks They are used for keeping Tissue Culture. 11. Plant Tissue Culture Containers & Laxenta Jars They are used for Plant Tissue Culture work in Laboratory. 12. Aluminium Rack & Containers They are used for holding sample containers/tubes 13. Electron Microscopy Accessories They are used as aids in Electron microscopy work. 14. Moulded Racks & Floats They are used for holding sample containers/tubes. 15. Feeding Bottles for animal cages & accessories They are the bottles used in Animal house for feeding animals (It is just like a milk feeding bottle used for kids) 16. Vaccine Bottles/Reagent Bottles They ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er or without autoanalyzer also. 7. The use of the items for sample handling and storage for various laboratory tests has also been certified by the National Aids Research Institute by its certificate dated 26-12-01. The National Institute of Virology, Pune has certified that the items are consumable products which are used to carryout research and they are labwares and not instruments and that they are incinerated after use for biosafety measures. 8. In view of the above, the products cannot fall for classification under CET 9027.00 and the demand confirmed on the basis of the above classification cannot be sustained. We, therefore, set aside the duty demand and penalty and allow the appeal. However, we make it clear that we ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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