Reusable Insulin Delivery Device classifiable under CTH 9018 3100: CESTAT Ahmedabad

Sanofi India Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Introduction: The case of Sanofi India Limited versus the Commissioner of Central Excise & ST, adjudicated by CESTAT Ahmedabad, addresses the classification of the “All Star” Reusable Insulin Delivery Device. The central question revolves around whether these devices, often referred to as syringes without needles, qualify as parts and accessories of goods under heading 9018 of the Central Excise Tariff. Analysis: Sanofi India Limited manufactures Reusable Insulin Delivery Devices, commonly known ...