TaxTMI 
TaxTMI 
2024 (5) TMI 903
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....eared for other parties. 2. Learned Authorised Representative argued that the goods imported by the Respondents are made of plastic materials. They are boxes with ability to maintain temperature inside. He argued that in terms of Rule 3(a) of the General Rules of Interpretation of Import Tariff, the heading which provide the most specific description should be preferred to more general description. He also pointed out that Rule 3 of the said Rules provides that when goods cannot be classified with reference to Rule 3(a) or 3(b) then they shall be classified under the heading which occurs last in the numerical order among those which equally merit consideration. He argued that Rule 3(c) can be taken only if it is not possible to determine the classification in accordance with to Rule 3(a) or 3(b). 2.1 Learned Authorised Representative argued that in the instant case, the goods are insulated boxes which are used for carrying vaccines and are manufactured as per the WHO specifications. He argued that this fact that the goods are used for carrying vaccine and are made as per WHO specifications, does not change the essential character of the product in question. The said goods con....
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....ded by the assessee. The rival entries are set out herein below :- 9018.00 Instruments and appliances used in medical, surgical, dental or veterinary sciences including scientigraphic apparatus, other electro medical apparatus and sight testing instruments. 9027.00 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like, instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes. 4. ..... 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 which inter alia excludes instruments and appliances used in laboratories to test blood, tissue fluids, urine etc. w....
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.... goods are manufactured out of high density polyethylene and the same are insulated by Polyurethane Foam (PUF). Learned counsel pointed out that the Revenue was of the opinion that the goods are classifiable under Chapter Tariff Heading 39231030. The Commissioner has classified the goods under heading 9018. The heading 3923 and 9018 read as under: 3.2 Learned counsel pointed out that note 2(u) to Chapter 39 reads as under: "2. This Chapter does not cover: (a)... (b)... (c)... (d)... ... 2(u) Articles of Chapter 90 (for example, optical elements spectacle frames, drawing instruments)" He argued that in terms of said notes goods which are also classifiable under chapter 90 are excluded from chapter 39. 3.3 Learned counsel pointed out that heading 9018 specifically covers instruments and appliances used in medical, surgical or veterinary science. He argued that it does not matter the material out of which said goods are made. In the instant case, he pointed out that the goods are manufactured out of plastic but are intended for medical use and are made as per the specifications provided by WHO, UNICEF and Ministry....
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.... (u) 7.5% The HSN Notes of Relevant entry under are as follows : - 90.18 INSTRUMENTS AND APPLIANCES USED IN MEDICAL, SURGICAL OR VETERINARY SCIENCES INCLUDING SCINTIGRAPHIC APPARATUS, OTHER ELECTRO-MEDICAL APPARATUS, AND SIGHT - TESTING INSTRUMENTS (+). This heading covers a very wide range of instruments and appliances which, in the vast majority of cases, are used only in professional practice (e.g., by doctors, surgeons, dentists, veterinary surgeons, midwives), either to make a diagnosis, to prevent or treat an illness or to operate, etc. Instruments and appliances for anatomical or autoptic work, dissection, etc., are also included, as are, under certain conditions, instruments and appliances for dental laboratories (see Part (II) below). The instruments of the heading may be made of any material (including precious metals). ... .... .... Other respondents have also relied on extract from sub-heading 9018. The respondents have relied on Note 1(L) of heading 9018 which prescribes as follows: "(L) Portable pneumo-thorax apparatus, blood transfusion apparatus, artificial leeches. The heading a....
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....med on the basis of the above classification cannot be sustained. We, therefore, set aside the duty demand and penalty and allow the appeal. However, we make it clear that we are not accepting the contention of the assessee that the goods fall for classification under CET 9018.00, for the reason that they are neither instruments nor appliances used in medical surgical dental or veterinary sciences including scientigraphic apparatus other electromagnetic apparatus covered by this heading but appear to be articles of plastics used in laboratory." The Revenue has relied on the para 8 of the said decision but it is found that para in para 8, the observations regarding the heading 9018 are for laboratory ware which are products of different kind moreover there is no assertion in the said order that the goods are for use for medical purposes. In these circumstances, the facts in the case of Laxbro Company (supra) are significantly different from the facts in the instant case, and therefore, the said decision is not applicable to the instant case. 7. Learned counsel for the respondent has relied on the decision in the case of Cognate India 2017 (345) ELT 122. In the said case, the d....
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....g the needle; (e) that both these get cut at a predetermined point, after they are inserted, (and not at any point of user's choice). (f) that the cutting is activated by a lever mechanism; and that (g) of necessity, the box has to be kept on a table (plane surface) as while one hand holds the syringe/needle, the other hand manipulates the lever for cutting them. 6. The facts are therefore clear : (a) This is not a multi-purpose or general use hand tool; instead it is a dedicated machine; (b) The cutting cannot be done at a point chosen by the user; (c) The box has to be normally kept on a plane surface while being used and not held in the hand; and (d) there is a receptacle for the cut portion, to avoid infection to the user. 7. We find that applying these facts to the CTA, it is difficult to treat it as a hand-tool due to reasons at para 6(a) to (d) above. We note that being a specific end-use machine/appliance, it can only be used to destroy syringes and needles (medical equipment). Therefore, as against a general use hand-tool, which cuts many items at any desired point and normally does not have a....