2007 (4) TMI 406

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....ndent. [Order per : P.G. Chacko, Member (J)]. - This appeal is by the Department aggrieved by the order of Commissioner (Appeals) granting the benefit of Notification No. 23/98-Cus. dated 2-8-98 (Sl. No. 246) to the respondents in respect of the goods imported by the latter. The goods are needles (unsterilized) which are admittedly required for the manufacture of goods falling under SH 9018.....

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....ized was no different from a needle unsterilized. In other words, the unsterilized needles imported by the respondents were not treated as parts of medical equipment for the grant of the benefit of the Notification. On the other hand, learned Commissioner (Appeals) found that the unsterilized needles were used, after sterilization, as components for manufacture of medical equipment viz. sterilized....

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....ever, has no case that sterilization of the needle did not amount to 'manufacture'. The relevant entry in the Notification indicates that, in respect of parts required for the manufacture of medical equipment and spare parts required for maintenance of such equipments, Heading 90.18 is relevant without any reference to sub-headings. The appellant concedes that the imported needles would fall under....