9911796707
TMI Blog2014 (4) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... Atraumatic Needles- (Eyeless)'. These needles are sold to other manufacturers of needled sutures, who attach the needle to the 'string' or 'gut', and then sterilize, pack and sell it to consumers like hospitals. The applicant have not been paying excise duty on this product, as they claim such needle to be 'part and accessories of the instruments and appliances' used in Cardiovascular sutures, Ophthalmic sutures etc. They claimed exemption from Central Excise Duty as per Notification No.6/2006-CE, dated 01.03.2006 (S.No.59 of the Table to the Notification), which is reproduced below: Sl. No. Heading Description Rate of Duty 59 9018 or 9019 or 9022 (i) Parts and accessories of goods of heading 9018 and 9019 (ii) Parts and accessor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o July, 2011 with penalty of equal amount. Aggrieved by the order, the applicant has filed this appeal along with stay application. 4. The learned counsel for the applicant submits that ' Atraumatic Needles -(Eyeless)', which they are manufacturing cannot be used directly by consumer and it can be used only if it is used along with a 'gut'. Such a job of attaching 'guts' to' 'eyeless needles' can be done only in a factory and not by a surgeon. He further submits that such a process is being done by manufacturers like M/ s. Johnson & Johnson Ltd. According to them it is not reasonable to hold that ' Atraumatic Needles - (Eyeless)' is not a part of 'needled sutures' being manufactured by other manufacturers like M/s Johnson and Johnson. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thereafter, the only issue to be decided is whether the item which is specified in a Tariff Entry can be considered to be part of another item for the purpose of an exemption notification. In our prima facie view, ' Atraumatic Needle (Eyeless)' is a part required for manufacturing 'needled sutures'. On a perusal of the different entries in the said notification it is seen that wherever there is an intention to restrict the scope of exemption to specified parts it is done by specifying the classification of the goods in column 2 of the Table attached to the notification. In this case the impugned goods satisfy such condition. Therefore, prima facie, we see strong merit in the arguments of the applicant. We, therefore, grant waiver of the due ..... X X X X Extracts X X X X X X X X Extracts X X X X
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