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2024 (3) TMI 978
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....eferred to as "syringe without needle". The Reusable Insulin Delivery Device are cleared by the appellant classifying the same under Central Excise Tariff Heading 9018 3100 availing the benefit of concessional rate of duty as per Notification No. 12/2012-CE dated 17.03.2012 under Serial No. 310 paying concessional rate of duty at the rate of duty 6% ad-valorem. The appellant have started classifying their product under CETH 9018 3100 with effect from 04.09.2015 and before that they were classifying the product namely Reusable Insulin Delivery Device under Central Excise Tariff Heading 90330000. It has been the contention of the department that the product manufactured by the appellant falls under Serial No. 309 of the Notification No. 12/20....
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....Device are classifiable under Chapter sub-heading 9018 3100. Earlier, the appellant have been classifying their manufactured product under CETA 90330000 as "Parts and accessories for machines, appliances, instruments, or apparatus of Chapter 90". However, this classification was changed by them on an objection raised by the department and therefore with effect from 04.09.2015 they started classifying their products under Chapter heading 9018 3100 which reads as "Syringes with or without needles". It has been the contention of the learned advocate that 'syringes with or without needle' are not covered by serial No. 309 of Notification No. 12/2012-CE dated 17.03.2013 which only prescribes for exemption to the parts and accessories of the good....
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....to pay concessional rate of duty at the rate of 6% under serial No. 310 of Notification No. 12/2012-CE dated 17.03.2012 and whether the demand of Cenvat credit availed on input and input services can be sustained on the ground that finished gods are eligible for complete exemption and appellants have wrongly paid Central Excise duty at the rate of 6% on their final product. 6. There is no denying of the fact that both, the department as well as appellant submitted that the right classification for their product namely Reusable Insulin Delivery Device i.e. in the form of Syringes without needle is rightly classifiable under Chapter sub-heading 9018 3100 which reads as 'Syringes with or without needle'. The only question which needs to be ....