2018 (6) TMI 1690

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.... for the Appellant. Shri Parasivamurthy, AR, for the Respondent. ORDER Heard both sides and perused the records. 2. The appellants are engaged in the manufacture of medical and dental equipments. They also manufacture steam cleaner which they claim to be exclusively used in Prosthetic Dentistry (in the process of preparing artificial teeth i.e., Dentures). The appellants have clas....

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....d appliances used by dental practitioner themselves or by dental -mechanic; for example, knives, spatula and other modelling tools, miscellaneous pliers and tweezers, etc. It also states that heading does not include tools or other articles of general use; therefore, it can be concluded that steam cleaner is not covered under Heading 9018. HSN Explanatory Note Vol. 3 page 12-76 states that the Hea....

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.... the General Interpretation Rules, when the item is classifiable under two headings, the heading which occurs last in the tariff needs to be applied. Therefore, we hold that the steam cleaner manufactured by the appellants falls correctly under Heading 8419 20 90 of Central Excise Tariff Act, 1985. However, we appreciate the appellant's point of view that as they have been regularly filing returns....