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2016 (8) TMI 878 - CESTAT NEW DELHI

2016 (8) TMI 878 - CESTAT NEW DELHI - 2016 (344) E.L.T. 1049 (Tri. - Del.) - Eligibility - concessional rate of duty under notification No. 10/03 dated 1.3.03 - disposable plastic syringe and disposable hypodermic needles cleared separately - syringes and needles are for specific function and are complementary to each other, hence, 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 Rev .....

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ORDER NO . 51937/2016 - Dated:- 2-6-2016 - Ms Archana Wadhwa, Member (Judicial) and Mr. B Ravichandran, Member (Technical) Shri Sanjay Jain, DR for the Appellants Shri D Chitlangia, Representative for the Respondent ORDER The present appeal by the Revenue is against order dated 7.12.05. The respondents are engaged in the manufacture of disposable syringes and needles falling under tariff heading 9018 of the Central Excise Tariff. They availed concessional rate of duty under notification No. 10/ .....

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rned Commissioner vide the impugned order dropped the demand upholding the respondents eligibility for concessional rate of duty. Aggrieved by this order, Revenue is in appeal. 2. The main ground of appeal is that syringes and needles made by the respondents are for specific function and are complementary to each other. Syringes cannot independently perform any function. Similarly, needles can not also perform any function unless it is fitted with syringe. Hence, when presented separately they .....

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