1999 (4) TMI 178

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..... directed against the classification of disposable syringe bodies. The impugned order has confirmed the classification of syringe bodies under Tariff Heading 9018.00 as instruments and appliances used in medical, surgical..... . 2. The appellant s contention is that in the absence of syringe needle, the syringe body does not become a medical or surgical article and it is only a plastic tube and .....

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..... has been made on the ground that the goods in question are labelled and sold as sterilised disposable syringes, the syringes are calibrated and sterilised and are for exclusive use as injection/sucking appliances in medical science and that in view of these special factors, the syringe tube cannot be treated as a mere article of plastic. As against this, the appellant s contention is that in the .....

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..... roduct from the category of general plastic goods and treating them as surgical, medical .......... instrument. In view of these features, the goods do not deserve classification as general articles of plastic based on the aforesaid Chapter Note. We are also not able to accept the appellant s claim that the proceedings amounted to review by himself of the Assistant Collector s order. The show caus .....

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