ORDER
Jyoti Balasundaram, Member (J)
1. The above appeal arises out of the order of the Collector of Central Excise (Appeals), Mumbai holding that: non-sterile sutures made of nylon, silk, etc. falling for classification under CET sub-heading 5608.00 – according to the appellants they are not covered by the above mentioned sub-heading since they are not articles of textile material nor are they covered by Chapter 30 of the Schedule to the CETA, 1985, but are not excisable goods at all. The assessees have asked for a decision on merits and hence we heard the learned DR and perused the records.
2. There is no dispute that sutures are made out of nylon yarn or silk yarn or mono filament yarn or polyester. Note 2 to Chapter 30 clearly states that Heading 30.05 applies only to sterile suture catgut, similar sterile suture material, etc. and this means that non-sterile sutures are not covered under Chapter 30. Where then are they be classified? They would be classified according to their constituent material. Since the sutures in dispute are made of textile yarn, they are rightly classifiable under CET sub-heading 5608.00 which inter alia covers articles of yarn not elsewhere specified or included. The contention of the appellants that since they are only used in pharmaceutical purpose hospitals, etc., and since Note 3 to Chapter 30 excludes non-sterile sutures from the scope of that Chapter, non sterile sutures will not be goods leviable to duty under any Heading of the Tariff is not tenable, since such sutures are to be considered as articles of textile material not elsewhere specified and falling within the coverage of CET sub-heading 5608.00. In the result, we uphold the impugned order and reject the appeal.
