2005 (2) TMI 650 - AT - Central Excise

Summary

Issues:
Classification of various medical equipment under the Schedule to Central Excise Tariff Act (CETA), 1985.

Analysis:
1. Plasma Expressor, Blood Collection Monitor, Platelet Agitator, Platelet Incubator:
The lower authorities classified these items under different sub-headings based on their functions in laboratories. However, upon review, it was found that these items are essential medical apparatus used in medical science. The Plasma Expressor separates plasma from red cells for safe plasma therapy, the Blood Collection Monitor ensures safe blood collection for transfusion, the Platelet Agitator preserves platelets for emergency treatment, and the Platelet Incubator maintains the correct environment for platelets. These items were correctly classified under CETA Sub-heading 9018.00, not under Heading 90.27.

2. Electronic Weighing Scale:
The Electronic Weighing Scale, used for weighment up to 1000 gms, was correctly classified under CETA Sub-heading 8423.10 due to its specific function and accuracy requirements.

3. Temperature Control Monitor:
The Temperature Control Monitor, designed for blood bank operations, monitors and controls temperature fluctuations. It was determined that this item does not fall under Heading 90.25 for measuring instruments but should be classified under Chapter Heading 90.18 as claimed by the appellant.

4. Blood Bag Refrigerator and Blood Storage Cabinet:
Although used in blood banks for storage, these items primarily function as refrigerating or freezing equipment. Therefore, they were correctly classified under CETA Sub-heading 8418.10, as determined by the lower authorities.

5. Hand Sealer:
The Hand Sealer, used to seal donor tubes with precision and maintain sterility, was recognized as a special tool designed specifically for medical purposes. It was classified as medical equipment under Chapter 90.18, contrary to the lower authority's classification under CETA Sub-heading 8203.00.

In conclusion, the appeal was partly allowed based on the detailed analysis and reclassification of the medical equipment items under the appropriate sub-headings of the Central Excise Tariff Act.