Suture Needle Classification Dispute: Horizontal vs. Vertical Punch Under CETH 9018 for Atraumatic Needled Suture.

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....Classification - appellants manufactured and cleared two types of needles for sutures i.e. one having horizontal punch and the another having vertical punch - the impugned item being part / accessory of the ‘Atraumatic Needled Suture’ required to be classified under CETH 9018....