STERIWARE PVT. LTD Vs. COLLECTOR OF C. EX.

JUDGEMENT

(1.) THIS appeal is directed against the classification of disposable syringe bodies. The impugned order has confirmed the classification of syringe bodies under Tariff Heading 9018.00 as "instruments and appliances used in medical, surgical..".

(2.) THE appellant's contention is that in the absence of syringe needle, the syringe body does not become a medical or surgical article and it is only a plastic tube and should be classified as article of plastic. The appellants have also submitted that their classification list was approved on 12 -6 -1986 with effect from 14 -4 -1986 as article of plastic. Therefore, demand could not be subsequently raised for a previous period of 1 -3 -1986 to 10 -6 -1986 as it amounted to review of his own order by the Assistant Collector.

(3.) THE appellants have left the matter to be decided on the basis of their written submissions. Therefore, we have heard Shri R.D. Negi, learned SDR for the Revenue who reiterated the findings contained in the impugned order.