https://www.taxtmi.com/caselaws?id=90947 Disposable syringe bodies, sold as sterilised and calibrated medical syringe tubes for exclusive use in medical science, were held to fall under Tariff Heading 9018.00 as medical or surgical instruments and appliances rather than as articles of plastic. Their specialised nature, intended use, and market identity showed they were not goods of general plastic use. Demand proceedings under Section 11A of the Central Excise Act, 1944 were also treated as valid recovery action for non-levy or short-levy and not as an impermissible review of the earlier classification approval. en-us Fri, 09 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 17:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90947 Disposable syringe bodies, sold as sterilised and calibrated medical syringe tubes for exclusive use in medical science, were held to fall under Tariff Heading 9018.00 as medical or surgical instruments and appliances rather than as articles of plastic. Their specialised nature, intended use, and market identity showed they were not goods of general plastic use. Demand proceedings under Section 11A of the Central Excise Act, 1944 were also treated as valid recovery action for non-levy or short-levy and not as an impermissible review of the earlier classification approval. Case-Laws Central Excise Fri, 09 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90947