https://www.taxtmi.com/caselaws?id=331494 Disposable syringes and hypodermic needles cleared separately were treated as independently classifiable medical instruments under heading 9018, with the tariff scheme specifically covering syringes and hollow needles in separate sub-headings. Their use together did not make them mere parts or accessories of another medical appliance, especially where the chapter contained no separate classification for parts and accessories of these goods. On that basis, the concessional rate of duty remained available, and the Revenue's objection that the goods lacked independent use was rejected. en-us Thu, 02 Jun 2016 00:00:00 +0530 Thu, 16 Feb 2017 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331494 Disposable syringes and hypodermic needles cleared separately were treated as independently classifiable medical instruments under heading 9018, with the tariff scheme specifically covering syringes and hollow needles in separate sub-headings. Their use together did not make them mere parts or accessories of another medical appliance, especially where the chapter contained no separate classification for parts and accessories of these goods. On that basis, the concessional rate of duty remained available, and the Revenue's objection that the goods lacked independent use was rejected. Case-Laws Central Excise Thu, 02 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331494