https://www.taxtmi.com/caselaws?id=89689 Non-sterile sutures made of nylon, silk, mono filament yarn or polyester were held classifiable under sub-heading 5608.00 because Note 2 to Chapter 30 restricts Heading 30.05 to sterile suture catgut and similar sterile suture material. As the goods were textile yarn articles, they had to be classified by their constituent material, and their hospital or pharmaceutical use did not remove them from tariff coverage. The result was that the sutures remained within the excise tariff under sub-heading 5608.00, and the challenge to duty liability failed. en-us Wed, 06 Jan 1999 00:00:00 +0530 Thu, 29 Sep 2011 10:46:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89689 Non-sterile sutures made of nylon, silk, mono filament yarn or polyester were held classifiable under sub-heading 5608.00 because Note 2 to Chapter 30 restricts Heading 30.05 to sterile suture catgut and similar sterile suture material. As the goods were textile yarn articles, they had to be classified by their constituent material, and their hospital or pharmaceutical use did not remove them from tariff coverage. The result was that the sutures remained within the excise tariff under sub-heading 5608.00, and the challenge to duty liability failed. Case-Laws Central Excise Wed, 06 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89689