9911796707
TMI Blog2006 (6) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... .S. Sekhon, Member (T)]. Appellants are engaged in manufacture of Pharmaceutical products. In June 2000 they imported at JNPT port the following items, in sets, from Germany. (1) 5 ml or 10 ml. Dropper Bottles (2) Dropper Inserts (3) Tamper Proof Closures They claimed clearance of the goods under licence free conditions vide para 5.2 of Exim Policy. The clearance was deni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cs and are Gama irradiated, are, together to be used as inputs for manufacture of Eye drops delivery. 2.2 (a) The Commissioner found that heading 3923 30.00 specifically mention bottles as one of the items thereunder and heading 3923 30 90 is general entry and preferred 3923 39 39 being specific as applicable as goods were described as Dropper Bottles and on examination held the classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , if it is known and understood as and injection-vial and not a bottle. Merely because part of import of an item is loosely described as 5ml/10ml bottle , as in this case, it cannot be understood and fixed for classification under the heading bottle by taking out one third of the set, it comprises with the two third of the other entities their term the entire import as of bottle . For purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DROPS ; that will not and cannot call for the entity under import to be classified as arrived at by the ld. Commissioner. The entity is more than a container the essential purpose, is the aseptic nature of packaging, for dispensing eye drops in aseptic measured doses. Such essential purpose as that of and Eye drop dispenser and not a storage container/bottle carboy or flask for storage. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se rules. When the intend purpose use is more than that of a bottle, the specific classification under 3923 30.00 for bottles other Container has to give way to entry of 3923 30.90 - others if that is not done then that entry i.e. 3923 30.90 may become redundant, which cannot be the purpose or result of an interpretation. 2.3 We would therefore upheld the classification 3923 30.90 which d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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