1999 (4) TMI 178

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....espondent. [Order per : C.N.B. Nair, Member (T)]. - This appeal is directed against the classification of disposable syringe bodies. The impugned order has confirmed the classification of syringe bodies under Tariff Heading 9018.00 as "instruments and appliances used in medical, surgical.....". 2. The appellant's contention is that in the absence of syringe needle, the syringe body d....

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....ying the disposable syringe tube as "medical, surgical ........ instruments and appliances" has been made on the ground that the goods in question are labelled and sold as sterilised disposable syringes, the syringes are calibrated and sterilised and are for exclusive use as injection/sucking appliances in medical science and that in view of these special factors, the syringe tube cannot be treate....

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....ese are all labelled and marketed as syringe tubes. These findings fully justify excluding the product from the category of general plastic goods and treating them as surgical, medical .......... instrument. In view of these features, the goods do not deserve classification as general articles of plastic based on the aforesaid Chapter Note. We are also not able to accept the appellant's claim that....