9911796707
TMI Blog2018 (8) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... horizontal punch and the another having vertical punch. Appellants had cleared the former type on payment of duty as 'Needles for Suture‛ falling under Central Excise Tariff Heading (CETH) 90183210. However, needles having vertical punch were cleared on payment of duty as 'parts of needle for suture‛ under CETH 90189019 by claiming exemption under Sl.No.59 of Notification No.6/2006-CE dt. 1.3.2006. Department took the view that there cannot be two classifications for minor variations in the products and that they were not eligible for exemption under Notification No.6/2006-CE. Hence show cause notice dt. 25.4.2011 was issued to appellants inter alia proposing classification of disputed goods under CETH 90183210, to levy duty as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onditions to be specified for availing the exemption. iii) What is cleared by the appellant is only one component part i.e Atraumatic Needles (eyeless) which is component part of 'Atraumatic Needled Suture'. Only after attachment of suturing material by sophisticated equipment, the complete 'Atraumatic Needled Suture‛ comes into being. The appellant cleared only the said component part to manufacture of the complete product. iv) Sl.No.59 of Notification No.6/2006-CE only indicates 4 digit CET Heading and not specific 8 digit tariff heading thereon. It is not disputed that the impugned item manufactured by appellant would definitely fall within CETH 9018. In the circumstances, they are fully entitled to avail benefit of Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedled Sutures‛ have been held to be classifiable under CETH 9018 by the Hon'ble Apex Court in the case of Johnson & Johnson Ltd. (supra) relied upon by the Ld. Consultant. 5.2. This being so, what is required to be adjudged is whether disputed goods are complete Atraumatic Needled Sutures or whether they are only parts and accessories thereof. Notwithstanding the stand of the department that items are required to be classified under CETH 90183210 as needles for suture, the fact is that they cannot be used as such for suturing purposes. 5.3 Even in para 5.11 of the impugned order, this aspect has been considered by the adjudicating authority wherein it is noted that type 2 needle suture thread is fused with the needle by the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
