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2016 (7) TMI 886 - HC - CustomsClassification of import of soft shell filter for blood bag - whether the goods imported by the petitioner is “filtering equipment for filtration of blood”. - claim of exemption under Sl.No.309(i) of notification No.12/2012 CE dated 17/3/2012 - validity of Circular No.19/2013 - The contention urged by the revenue while supporting the Circular is that in view of the specific entry under sub heading 8421, the item cannot come under Chapter 90 - The main contention urged by the petitioner is that if the product is classified under Chapter 9018, then the product is eligible for exemption or reduction in basic duty of customs. It is contended that the Circular issued by the 2nd respondent is illegal since the item in question namely Disposable Sterilized Dialyzer and Microbarrier would only fall under chapter heading 9018 and not under chapter heading 8421. Held that:- a bare reading of various tariff items coming under Chapter sub heading 8421 do not tend me to think that a component for filtering blood could be included in any of the items coming under 8421. The word “other” occurring in 8421 99 00 can have relation only to the main heading parts relating to centrifuges including centrifugal dryers or other parts which can be characterized as coming under such equipment and cannot be imported to sub heading 9018 90. Therefore, Note 2(b) clearly applies to the fact situation since there are no entries in the tariff head items which can take care of parts and accessories of renal dialysis equipment which comes under the tariff head 9018 90 31. The Circular is not in terms with the statutory provisions and is liable to be set aside. - Decided in favor of assessee.
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