1998 (6) TMI 162

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....ent. [Order per : V.K. Ashtana, Member (T)]. - This is an appeal against Order-in-Original No. 192/97 dated 10-11-1997 passed by Commissioner of Customs wherein the goods viz. "Destruclip" were classified under sub-heading 8205.59 of Customs Tariff Act as Hand tools. The imported goods (without cover of ITC licence) were confiscated and Redemption Fine of Rs. 1,50,000/- was offered. A penalt....

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....ed; (d) it cannot clip/cut/destroy anything else other than syringes and needles; (e) ITC (HSN) classifies even hand tools under 90.18; and (f) even as per Rule 3(c) of Interpretative rules the goods should be classified under latter heading 9018.90 3. Heard ld. Consultant for appellants Shri T.R.S. Mani. He reiterated above grounds and submitted that whereas hand t....

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....sign is totally dedicated to destroy by clipping the plastic body of the syringe and the steel needles, one each at a time; (b) the 2 orifices are having respective diameters only to accept these and nothing else can be cut; (c) the contaminated cut ends are automatically falling into a receptacle so that the user need not touch them for risk of infection, and when the chamber is f....

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.... The cutting cannot be done at a point chosen by the user; (c) The box has to be normally kept on a plane surface while being used and not held in the hand; and (d) there is a receptacle for the cut portion, to avoid infection to the user. 7. We find that applying these facts to the CTA, it is difficult to treat it as a hand-tool due to reasons at para 6(a) to (d) abov....