2008 (7) TMI 687

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that there is a demand of duty on the appellants in respect of what is called "syringe needle cutter" for the year 2005 and also equal amount of penalty on them. The benefit of Notification No. 10/03-C.E. dt. 1-3-03 stands denied. This Notification, at Sl. No. 43 thereof, presc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y after use, it is cut into pieces with the above equipment and the resultant pieces get collected in a receptacle attached thereto. The lower authorities have not found any other use for the equipment. Hence it appears to us that the subject item is classifiable under Heading 90.18. Such goods are unconditionally eligible for concessional rate of 8%. In this view of the matter, there will be waiv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X