https://www.taxtmi.com/caselaws?id=85919 The appellate authority dismissed the appeals, holding that the needled sutures are classifiable under Chapter 30, specifically Heading 30.05, as "Pharmaceutical goods, not elsewhere specified." The exemption notifications under Chapter 90 do not apply to the goods as they are not classifiable under Chapter 90. Despite reliance on judicial precedents and Board circulars, the classification under Chapter 30 was upheld. The goods were deemed a combination of needle and suture, with their essential character determined by the suture, leading to their classification under Heading 30.05. en-us Fri, 06 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 10:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85919 The appellate authority dismissed the appeals, holding that the needled sutures are classifiable under Chapter 30, specifically Heading 30.05, as "Pharmaceutical goods, not elsewhere specified." The exemption notifications under Chapter 90 do not apply to the goods as they are not classifiable under Chapter 90. Despite reliance on judicial precedents and Board circulars, the classification under Chapter 30 was upheld. The goods were deemed a combination of needle and suture, with their essential character determined by the suture, leading to their classification under Heading 30.05. Case-Laws Central Excise Fri, 06 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85919