Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Commissioner of Central Excise Bhopal Versus M/s. Albert David Ltd.

2016 (8) TMI 878 - CESTAT NEW DELHI

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, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

re in agreement with the original authority regarding specific classification of the syringes and needles as instruments and appliances used in medical science. The syringe with or without needle and needle for different uses have been classified sep .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

al) 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 man .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e 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 t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

spondents 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. Syri .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

concessional rate of duty. 3. Learned Counsel for the respondent submitted that the original authority has examined all these issues and there is nothing in the present appeal to contest the finding in the impugned order. Reliance is placed by the o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the sides, we find that the short point for decision is whether or not syringe and needle cleared by the respondents are to be denied concessional rate of duty considering them as parts of medical appliance / medical equipment. The original authority .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version