TMI Blog2016 (8) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... nce, when presented separately should be considered as parts of medical appliances - Held that:- the only ground on which the concession was sought to be denied by the Revenue is that syringes or the needles cannot work independently. However, we are in agreement with the original authority regarding specific classification of the syringes and needles as instruments and appliances used in medical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 1.3.03. S.No.43 of the table of notification prescribes the effective rate of duty as 8% on all goods (excepting parts and accessories thereof). Revenue entertained a view that the disposable plastic syringe and disposable hypodermic needles when cleared separately are not eligible for concessional rate of duty and they should be considered as part of medical appliance namely syringes and needl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese issues and there is nothing in the present appeal to contest the finding in the impugned order. Reliance is placed by the original authority on the description of tariff heading 9018 and sub heading 9018 3100 (syringes) and 9018 3220 (hallow needle) to come to a conclusion that the concessional rate of duty is correctly available to the respondents. 4. Having heard both the sides, we find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copies of Indian Standard for syringes and needles. It is clear that hypodermic syringe is made up of many parts. Similarly, hypodermic needles also is made up of many parts. The syringes and needles are by themselves identified for specific use in the medical field. They are attached to another appliance for their functioning does not make them a part of another appliance in view of the scope of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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