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2020 (2) TMI 1136 - HC - CustomsValidity of Circular issued by the Central Board of Excise and Customs on May 9, 2013 - disposable sterilised dialysers - classification of goods - levy of duty - HELD THAT:- Paragraph 5 of the impugned circular of May 9, 2013 purported to club the dialyser or the equipment pertaining to dialysers that purify the blood along with generic equipment for purification of water or liquids or the like. Ordinarily, it appears that the writ petitioner’s product would have more nexus with Chapter 90 and the goods covered by the heading ‘Renal Dialysis Equipment’ rather than filtering or purifying machinery and apparatus for liquids. It is true that the particular equipment which is the subject-matter of the present case undertakes the work of purifying blood. It is, in a sense, a purifier. The input and output to and from such equipment is a liquid; it is blood in the toxic form which goes in and in a cleaner form that comes out. Considering the other products pertaining to the group of 8421 in Chapter 84 and the other products in the group of 9018 in Chapter 90, it is obvious that the writ petitioner’s product has overwhelming nexus with medical equipment and renal dialysis equipment and only an incidental connection by reason of its use as a purifier of blood with other classes of purifiers used in the industry. The approach of the Single Bench and the final conclusion rendered in the impugned order that the writ petitioner’s product had to be classified in Chapter 90, do not call for any interference. There does not appear to be any error in the judgment and order impugned arriving at the conclusion that by the impugned instructions issued under Section 151A of the Act of 1962, the very nature and efficacy of the writ petitioner’s product could not be altered from that which is used in connection with renal dialysis to being a mere purifier of liquids - Appeal dismissed.
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