https://www.taxtmi.com/caselaws?id=378138 Sterilized atraumatic needled sutures were treated as completed surgical appliances because the needle and thread were firmly attached as a finished article. Applying the Tribunal's earlier ruling, supported by the Supreme Court's view in Johnson & Johnson, the goods were classifiable under Chapter Heading 9018 rather than the residual Chapter 30 heading. On that basis, the goods continued to qualify for the concessional rate under Notification No. 10/2006-CE, and the proposed classification under Heading 3006 with higher duty was rejected. en-us Mon, 01 Apr 2019 00:00:00 +0530 Wed, 10 Apr 2019 06:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378138 Sterilized atraumatic needled sutures were treated as completed surgical appliances because the needle and thread were firmly attached as a finished article. Applying the Tribunal's earlier ruling, supported by the Supreme Court's view in Johnson & Johnson, the goods were classifiable under Chapter Heading 9018 rather than the residual Chapter 30 heading. On that basis, the goods continued to qualify for the concessional rate under Notification No. 10/2006-CE, and the proposed classification under Heading 3006 with higher duty was rejected. Case-Laws Central Excise Mon, 01 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378138