https://www.taxtmi.com/caselaws?id=44529 Composite cardio vascular sutures and atraumatic needled sutures were treated as surgical appliances rather than mere suturing material because their essential character was that of integrated surgical products consisting of a needle and suturing material. The wider expression in Entry 90.18 was preferred over the narrower Chapter 30 classification, and a residuary construction was rejected. Later notifications under Section 5A of the Central Excises and Salt Act, 1944 were read as confirming the intention to exempt such life-saving and sight-saving articles, supporting the same interpretation. The goods therefore fell within Entry 90.18 and qualified for exemption from excise duty. en-us Tue, 11 Mar 1997 00:00:00 +0530 Sat, 05 Jul 2014 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44529 Composite cardio vascular sutures and atraumatic needled sutures were treated as surgical appliances rather than mere suturing material because their essential character was that of integrated surgical products consisting of a needle and suturing material. The wider expression in Entry 90.18 was preferred over the narrower Chapter 30 classification, and a residuary construction was rejected. Later notifications under Section 5A of the Central Excises and Salt Act, 1944 were read as confirming the intention to exempt such life-saving and sight-saving articles, supporting the same interpretation. The goods therefore fell within Entry 90.18 and qualified for exemption from excise duty. Case-Laws Central Excise Tue, 11 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44529