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2017 (1) TMI 1466 - HC - CustomsClassification - blood along with the term 'liquids' - Held that: - the process of renal dialysis or hemodialysis or kidney dialysis is adverted to and considered in a common parlance approach. Clearly, we have to say that this is not one of the processes which would fall as merely separation of liquid from colloidal particles to bring it under the purview of Entry 8421 with the aid of last paragraph falling under Entry 8421 (II)(A). The process of hemodialysis or renal dialysis as has been noticed by the CBEC is not something which can be treated merely as passing of a liquid through a semi-permeable membrane leading to separation of liquids by diffusion and separation from colloidal particles. Hemodialysis or renal dialysis is activity of a different nature and is much more than merely separation from colloidal particles. Appeal dismissed - decided against appellant.
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