Home Case Index All Cases Customs Customs + SC Customs - 2015 (5) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 695 - SC - CustomsTariff Classification - Whether Continuous Ambulatory Peritoneal Dialysis Fluid (CAPD fluid) is medical equipment which attracts nil rate of custom duty - Held that:- On going through the list 29 we find that in the said list at serial No.46 CAPD fluid is specifically mentioned. It would, thus, clearly fall within the aforesaid nomenclature, namely, medical equipment and that is no duty was to be paid on the import of this equipment. - Decided against the revenue.
|