2008 (9) TMI 655

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....etc. made up of polypropylene classified by the appellants under CET sub-heading 3923.00, 3926.00, and 9018.00 claiming exemption under Notification 6/2000, proposing classification of the goods under CET sub-heading 9027.00, proposing recovery of duty of Rs. 18,30,785/- under the proviso to Section 11A(1) together with interest under Section 11AB, proposing penal action in terms of Section 11AC and proposing clubbing of value of clearances of the goods manufactured by the appellants and M/s. Laxbro Bio-Medical Aids Pvt. Ltd. (hereinafter referred to as M/s. LBMA) and raising demand of Rs. 8,35,501/- on account of clubbing. The notice was adjudicated by the Commissioner of Central Excise vide order dated 31-5-2002 by which he upheld the tot....

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....s. 4. In paragraph 42 of the impugned order, the Commissioner has set out the raw material out of which each item in dispute is manufactured and the end-use of each item, as reproduced below :- S. No. Description Raw Material End Use 1. Tissue Culture Dish Polystyrene For keeping culture samples 2. Storage Vials Polypropylene Storage of blood samples 3. Cryo Vials Containers & Canes Polypropylene Storing the samples in deep freeze 4. Microfuge Tube & Float Polypropylene For storing blood and urine samples for further checking 5. Storage Tubes Polystyrene Storage of urine samples after testing 6. Scintillation Vials H.D.P.E. Storage of diagnostic s....

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....p;   24. Slide Box Mailer Polypropylene Holding of slides during transportation for further test 25. Microliter Tipes & Racks Polypropylene Holding and storage of micro samples 26. Auto analyser cups Polystyrene Holding of micro sample for testing 27. -------     28. -------     5. From the above it is seen that the Commissioner himself has accepted that none of the items in dispute are instruments or apparatus either for physical or chemical analysis or for measuring or checking viscosity or porosity and expansion...... or for measuring or checking quantities of heat, sound or light. However, he has relied upon HSN explanatory notes to Heading 90.18 w....

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....mples for RIA work and for centrifugal separation in addition to general purpose vials. 8. Centrifuge Bottles They are bottles used for keeping samples for centrifugal separation in centrifuges as well as bottle for storage purpose. 9. Ultra centrifuge Tubes They are tubes used for centrifugal separation of samples in centrifuges at high speed as well as tubes for storage purpose. 10. Microtiter Tissue Culture plates, Microcavity Trays and Flasks They are used for keeping Tissue Culture. 11. Plant Tissue Culture Containers & Laxenta Jars They are used for Plant Tissue Culture work in Laboratory. 12. Aluminium Rack & Containers They are used for holding sample containers/tubes 13. Electron M....

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....,00,000/- in any financial year. 25. Plastic Cap for Tissue Culture work For Tissue Culture work. 26. Punches for Gel cutting (Traded item not manufactured by us). 27. Slide Boxes/Mailers Used for storage and holding of slides 28. Rubber stoppers Used for closing bottles and tubes. 29. -   30. -   31. Autoanalyzer Cups Used for holding samples during laboratory analysis either with any brand of Autoanalyzer or without autoanalyzer also. 7. The use of the items for sample handling and storage for various laboratory tests has also been certified by the National Aids Research Institute by its certificate dated 26-12-01. The National Institute of Virology, Pune has....