2016 (8) TMI 878

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l) Shri Sanjay Jain, DR for the Appellants Shri D Chitlangia, Representative for the Respondent ORDER The present appeal by the Revenue is against order dated 7.12.05. The respondents are engaged in the manufacture of disposable syringes and needles falling under tariff heading 9018 of the Central Excise Tariff. They availed concessional rate of duty under notification No. 10/03 dated ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y to each other. Syringes cannot independently perform any function. Similarly, needles can not also perform any function unless it is fitted with syringe. Hence, when presented separately they should be considered as parts of medical appliances and are excluded from the concessional rate of duty.  3. Learned Counsel for the respondent submitted that the original authority has examined all....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y. However, we are in agreement with the original authority regarding specific classification of the syringes and needles as instruments and appliances used in medical science. The syringe with or without needle and needle for different uses have been classified separately. There is no separate classification of parts and accessories of these items in the said Chapter. 5. We have also perused t....