2024-VIL-296-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Classification of ‘Reusable Insulin Delivery Device’ - appellant case that Reusable Insulin Delivery Device are classifiable under Chapter sub-heading 9018 3100 - Department of the view that the subject product 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 - Whether the product “Reusable Insulin Delivery Device” cleared as “Syringes without needles” is exempted from duty under serial No. 309 of Notification No. 12/2012-CE dated 17.03.2012 or it is liable to concessional rate of duty at the rate of 6% under serial No. 310 of Notification No. 12/2012-CE dated 17.03.2012 - demand of Cenvat credit availed on input and input services on the ground that finished goods are eligible for complete exemption and appellants have wrongly paid Central Excise duty at the on final product – HELD – The only dispute 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 - 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 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 accessories” of the goods of heading 9018. Therefore, the impugned product will be entitled for concessional rate of duty under Serial No. 310 of exemption Notification No. 12/2012-CE dated 17.03.2012. Accordingly, the appellants have rightly been paying excise duty at the concessional rate of 6% and they are entitled for Cenvat Credit on the inputs and input services availed by them - the impugned orders-in-appeal is set aside and appeal is allowed
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