https://www.taxtmi.com/caselaws?id=451197 A reusable insulin delivery device classified under heading 9018 was treated as a complete product, not as a part or accessory of goods under that heading. Serial No. 309 applied only to parts and accessories of headings 9018 and 9019, while Serial No. 310 covered all other goods under heading 9018. On that basis, the device qualified for concessional duty under Serial No. 310, and Cenvat credit on inputs and input services was allowed. The impugned orders were set aside, with consequential relief to the appellant. en-us Wed, 20 Mar 2024 00:00:00 +0530 Thu, 21 Mar 2024 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451197 A reusable insulin delivery device classified under heading 9018 was treated as a complete product, not as a part or accessory of goods under that heading. Serial No. 309 applied only to parts and accessories of headings 9018 and 9019, while Serial No. 310 covered all other goods under heading 9018. On that basis, the device qualified for concessional duty under Serial No. 310, and Cenvat credit on inputs and input services was allowed. The impugned orders were set aside, with consequential relief to the appellant. Case-Laws Central Excise Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451197