9911796707
TMI Blog2008 (9) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... lants under CET sub-heading 3923.00, 3926.00, and 9018.00 claiming exemption under Notification 6/2000, proposing classification of the goods under CET sub-heading 9027.00, proposing recovery of duty of Rs. 18,30,785/- under the proviso to Section 11A(1) together with interest under Section 11AB, proposing penal action in terms of Section 11AC and proposing clubbing of value of clearances of the goods manufactured by the appellants and M/s. Laxbro Bio-Medical Aids Pvt. Ltd. (hereinafter referred to as M/s. LBMA) and raising demand of Rs. 8,35,501/- on account of clubbing. The notice was adjudicated by the Commissioner of Central Excise vide order dated 31-5-2002 by which he upheld the total demand of Rs. 26,66,286/- raised in the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der, the Commissioner has set out the raw material out of which each item in dispute is manufactured and the end-use of each item, as reproduced below :- S. No. Description Raw Material End Use 1. Tissue Culture Dish Polystyrene For keeping culture samples 2. Storage Vials Polypropylene Storage of blood samples 3. Cryo Vials Containers Canes Polypropylene Storing the samples in deep freeze 4. Microfuge Tube Float Polypropylene For storing blood and urine samples for further checking 5. Storage Tubes Polystyrene Storage of urine samples after testing 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing animals 21. Cups and Cuvettes Polystyrene Holding samples on the machine for further testing 22. Droppers Dropping Pipette Pasture Pipette Polypropylene/L.D.P.E. For holding the small sample and transferring micro volume 23. ------ 24. Slide Box Mailer Polypropylene Holding of slides during transportation for further test 25. Microliter Tipes Racks Polypropylene Holding and storage of micro samples 26. Auto analyser cups Polystyrene Holding of micro sample for testing 27. ------- 28. ------- 5. From the above it is seen that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s They are used for preserving liquid samples at very low temperature in deep freezers and in liquid nitrogen. 5. Microfuge Tubes and Floats They are used for keeping liquid samples for centrifugal separation of in centrifuges 6. Storage vials They are used for storage and transport of liquid samples. 7. Scintillation Vials Centrifuge tubes They are used to hold samples for RIA work and for centrifugal separation in addition to general purpose vials. 8. Centrifuge Bottles They are bottles used for keeping samples for centrifugal separation in centrifuges as well as bottle for storage purpose. 9. Ultra centrifuge Tubes They are tu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... They are used to carry out membrane filteration along with Filter holder. 21. Cups Cuvettes They are used to hold samples for colorimetric method of Testing. 22. Microtiter Set Microdiluter accessories They are used for dispensing micro - very small liquid sample volumes (Traded item not manufactured by us) 23. Droppers dropping pipettes. For dispensing micro quantities of liquid samples (Just like Pasture pipettes ink droppers) 24. General laboratory items For General Laboratory use. Clearances are very negligible and had not exceeded Rs. 3,00,000/- in any financial year. 25. Plastic Cap for Tissue Culture work For Tissue Cul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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