TaxTMI 
TaxTMI 
1996 (9) TMI 327
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....ch ordinary needles have an eye hole, through which the separate suture material is passed for the purpose of closing an incision or wound. This requires a knot or double passing of suture strands and the bulge thereby necessitated causes tissues trauma/pain. 4. Needled sutures, comprise of specialised eyeless needle and the swagedon suture form one continuous integral piece. The sutures are also specifically manufactured so that the diameter of sutures material is either the same or less than the diameter of eyeless than the diameter of eyeless needles. This prevents/minimises tissue trauma/pain making the needle atraumatic. The Atraumatic cardio vascular sutures are used for cardiac surgery and are considered as Life Saving Equipment. Atraumatic needled sutures are used for opthalmic surgery and are considered `sight saving equipment'. These needled sutures are distinguished by their code numbers. 5. Chapter 30 of the CET covers "Pharmaceutical Products" and Heading 30.05 covers "Pharmaceutical Goods not elsewhere specified". Chapter 90 of the CET inter alia covers "Medical or Surgical instrument and Apparatus". Heading 90.18 covers "Instruments & Appliances used ....
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....g 1987 (32) E.L.T. 3 disregarding Eskayef case 1990 (49) E.L.T. 649 relied on by the lower appellate authority. In fact, he argued that the Board did not consider that Eskayef's case 1990 (49) E.L.T. 649 had overruled Jain Engineering case supra. It was further contended by the appellant that to satisfy with the conditions viz. goods to satisfy the description and by classification would be impossible of performance. He also relied on the observation of the Supreme Court in the case of State of Bihar v. S.K. Roy - AIR 1966 SC 1995 @1998 paragraph 6. Lastly he argued that exemption could not be denied if goods were specified in the notification though classified under different heading. 9. Let us see the four Notification No. 339/86, dated 11-6-1986, No. 69/93, dated 28-2-1993, No. 60/95, dated 16-3-1995 and No. 61/95, dated 16-3-1995. Notification No. 69/93 "Exemption to specified sight saving equipments. - In exercise of the powers conferred by sub-section (1) of Section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specifi....
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....idered the arguments of the learned senior counsel for the appellants with reference to the notifications mentioned above. During the arguments he stated that wordings of the Notification No. 69/93, dated 28-2-1993 and No. 61/95, dated 16-3-1995 in respect of paragraph 24 are identical. Similarly wordings in Notifications Nos. 339/86, dated 11-6-1986 and No. 60/95, dated 16-3-1995 in respect of paragraph 4 thereof are identical. 11. We shall consider the case of Jain Engineering Co. v. Collector of Customs - 1987 (32) E.L.T. 3 (SC). In that case question arose whether the import of rod bushes and cam shaft bushes were entitled to be granted part exemption under Notification No. 281/76-Cus., dated 2-8-1976. Headings 84.06 and 84.63 read as under : 84.06 Internal combustion piston engines 84.63 Transmission shafts, cranks, bearing, housing, plan shaft bearings, gears and gearing (including friction gears and gear boxes and other variable speed geared fly wheels, pulleys and pulley blocks, clutches and shaft couplings. Notification No. 281/76-Cus., dated 2-8-1976 read inter alia as follows : No articles specified in column (2) of the Table annexed and falling under....
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....of being classified under more than one heading/sub-heading then the benefits should be restricted only to those items which are classifiable under the heading sub-heading specified in the notification. Before amendment of the notification, it is being clarified by the Board in the said letter that the benefit was available only to those items which were squarely covered by description mentioned in the notification. In the HSN notes on para No. 1487 upto 1493 the Heading 90.18 covers the needle and not a suture. 90.18 reads Instruments and appliances used in medical, surgical dental or veterinary sciences including sciences including scientigraphic apparatus other electro medical apparatus and sight testing apparatus. Tariff Heading 3005.90 reads as under : "30.05 Pharmaceutical goods, not elsewhere specified. 3005.90 Others" The goods in question are needle with a strand attached to it to prevent bulging at the point of swaging and it minimises tissue trauma/pain. The appellate authority in paragraphs 9.2, 10.1 and 12 of its order had held as follows : "9.2 It is, therefore, apparent from the Chapter Note 3(a) that sterile surgical materials would be c....