1999 (1) TMI 75

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..... per : Jyoti Balasundaram, Member (J)]. - The above appeal arises out of the order of the Collector of Central Excise (Appeals), Mumbai holding that non-sterile sutures made of nylon, silk, etc. falling for classification under CET sub-heading 5608.00 - according to the appellants they are not covered by the above mentioned sub-heading since they are not articles of textile material nor are they .....

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..... ecified or included. The contention of the appellants that since they are only used in pharmaceutical purposes in hospitals, etc., and since Note 3 to Chapter 30 excludes non-sterile sutures from the scope of that Chapter, non sterile sutures will not be goods leviable to duty under any Heading of the Tariff is not tenable, since such sutures are to be considered as articles of textile material no .....

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