https://www.taxtmi.com/caselaws?id=124116 Syringe needle cutters supplied to medical institutions and shown to have no other use were treated as instruments used in medical sciences and classified under Heading 90.18. On that classification, the goods were held eligible for the concessional rate of duty under Notification No. 10/03-C.E. The classification also meant that the demand for differential duty and the associated penalty did not justify immediate recovery at the interim stage, so waiver of pre-deposit and stay of recovery were granted in favour of the assessee. en-us Thu, 03 Jul 2008 00:00:00 +0530 Tue, 25 Sep 2012 16:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124116 Syringe needle cutters supplied to medical institutions and shown to have no other use were treated as instruments used in medical sciences and classified under Heading 90.18. On that classification, the goods were held eligible for the concessional rate of duty under Notification No. 10/03-C.E. The classification also meant that the demand for differential duty and the associated penalty did not justify immediate recovery at the interim stage, so waiver of pre-deposit and stay of recovery were granted in favour of the assessee. Case-Laws Central Excise Thu, 03 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124116