9911796707
TMI Blog2024 (3) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... their finished products i.e. Reusable Insulin Delivery Device - HELD THAT:- It can be seen that Reusable Insulin Delivery Device is nothing but a Syringe without needle and is rightly classifiable under Chapter sub-heading 9018 3100. So far as the availability of Notification No. 12/2012-CE is concerned, the entry at Serial No. 309 covers only parts and accessories of goods of heading 9018 and 9019 whereas we find more specific serial number for concessional rate of duty under the exemption Notification No. 12/2012-CE for the product will be under Serial No. 310 which reads as All goods (other than parts and accessories thereof) . The impugned manufactured product is Syringes without needle and the same cannot be classified as parts and acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e department that the product manufactured by the appellant falls under Serial No. 309 of the Notification No. 12/2012-CE dated 17.03.2012 as amended which covers parts and accessories of the goods of heading 9018 and 9019 and attracts nil rate of duty as per the above referred exemption notification. On the basis of this contention, the Department is of the view that appellant have wrongly availed Cenvat credit on the inputs and input service used in the manufacture of their finished products i.e. Reusable Insulin Delivery Device. The appellant have classified their product as stated above under CETH 9018 3100 that covers Syringes with or without needles and have availed concessional rate of duty under Serial No. 310 of above mentioned exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries of the goods falling under chapter heading 9018. 3. It has been contended by the appellant that the impugned goods namely syringes without needles classifiable under tariff classification number 9018 3100 are not part and accessories of the goods falling under Chapter heading 9.18 rather the same are independent and complete product which are used for administering insulin in the human body and the same are entitled for concessional rate of duty at the rate of 6% under serial number 310 of the Notification No. 12/2012-CE dated 17.03.2012 and therefore, the appellant is very much entitled for availing Cenvat credit on the inputs and input services going into manufacture of finished products namely Reusable Insulin Delivery Device or syr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by us is whether the impugned finished product namely Syringes with or without needle will fall under Serial No. 309 or 310 of Notification No. 12/2012-CE dated 17.03.2012. It will be relevant to reproduce the relevant entries of exemption Notification No. 12/2012-CE dated 17.03.2012:- 309 9018 or 9019 or 9022 (i) Parts and accessories of goods of headings 9018 and 9019 (ii) Parts and accessories of apparatus for medical, surgical, dental or veterinary use, falling under heading 9022 Nil Nil - - 310 9018 All goods (other than parts and accessories thereof) 6% - 7. During the course of hearing we have physically seen the finished product namely Reusable Insulin Delivery Device which looks as below : - It can be seen that Reusable Insuli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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