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of <h1>Appellate Tribunal classifies 'syringe needle cutter' under Heading 90.18 for 8% duty rate</h1> The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, classifying the 'syringe needle cutter' under Heading 90.18 of the CETA Schedule. ... Stay/Dispensation of pre-deposit - Demand and penalty The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant regarding the classification of a 'syringe needle cutter' under Heading 90.18 of the CETA Schedule. The appellants are eligible for the concessional rate of 8% duty as the equipment is used in medical institutions for cutting used syringes and needles. Waiver of pre-deposit and stay of recovery granted for duty and penalty amounts.
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