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2019 (4) TMI 582

N/N. 10/2006-CE dt. 01/03/2006 - Held that:- The Tribunal in appellant own case SUTURES INDIA PVT. LTD. VERSUS COMMISSIONER OF C. EX., BANGALORE-II [2010 (9) TMI 744 - CESTAT, BANGALORE] has held that the goods are rightly classifiable under CETA 9018 and entitled to the benefit of concessional rate of duty under N/N. 10/2006 dt. 01/03/2006 - appeal allowed - decided in favor of appellant. - E/993/2009-DB - Final Order No. 20304/2019 - 1-4-2019 - MR. S.S GARG, JUDICIAL MEMBER And MR. V. PADMANABHAN, TECHNICAL MEMBER Shri R. Muralidharan, Advocate For the Appellant None For the Respondent ORDER Per: V. PADMANABHAN The present appeal is against the Order-in-Appeal No.115/2009 dt. 09/09/2009. The appellant is a manufacturer of goods falling un .....

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ned AR defended the impugned order passed by the Commissioner(Appeals) and submitted that the Revenue has challenged the earlier decision of the Tribunal by filing appeal before the Hon ble Supreme Court. The appeal stands admitted as reported in 2014(305) ELT A19 (SC). He further submitted that the Tribunal in its earlier decision did not consider the submissions urged by Revenue that the classification is required to be determined on the basis of the end-use. Further he submitted that the decision of the Hon ble Supreme Court in the case of Johnson & Johnson may not be applicable since at the time of the dispute in that case, the Central Excise Tariff was different from the Tariff during the present period. 4. After hearing both sides .....

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es, including sternum steel sutures . The learned counsel has pointed out that the sutures in question were supplied to famous hospitals wherein they were used in cardio-vascular surgery as certified by the doctors concerned. Learned Counsel has also submitted that these certificates of the doctors, which were produced before the adjudicating authority, were not considered. If the evidence adduced by the assessee had been considered, the benefit of the Notification (Sl. No. 267) would have, in all likelihood, been granted. In this context, the learned Counsel has also usefully referred to the apex court s judgment in Johnson & Johnson case (supra). M/s. Johnson & Johnson Ltd. were manufacturers of both cardio-vascular sutures and at .....

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t case. The learned SDR has submitted, by claiming support from HSN Notes, that all sterile suturing materials used for closure of wounds are necessarily to be classified under Heading 30.05 (upto 28-2-2005)/30.06 (thereafter). As rightly submitted by the learned Counsel, there is a lot of difference between suture as a finished surgical appliance on the one hand and suturing material on the other. In the present case, undisputedly, the thread in coils was imported by the assessee and the needles were indigenously procured. We can say that the imported material is a suturing material. We can as well say that the metal or the alloy of metals, out of which the needles were made, is also a suturing material. But a finished needle with a chosen .....

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