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2017 (8) TMI 1397 - AT - CustomsClassification of imported goods - artificial kidneys into India - Benefit of N/N. 21/2002-Cus dt. 1.3.2002 as amended by N/N. 66/2004 dt. 09.07.2004 - whether classified under CTH 90189031 or under CTH 84212900 - the Department clarified that purifier dialyzers are to be classified under CTH 84212900 and thereby denied the benefit of notification - Held that:- The issue stands decided in the case of SANWAR AGARWAL VERSUS COMMISSIONER OF CUSTOMS (PORT) & OTHERS [2016 (4) TMI 621 - CALCUTTA HIGH COURT], where it was held that the natural classification of dialysers should be under CTH 90189031 - benefit of notification cannot be denied - appeal allowed - decided in favor of appellant.
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