TMI BlogRegarding classification of Filters referred to as “Disposable Sterilized Dialyzer” and “Microbarrier”: for filtering blood”X X X X Extracts X X X X X X X X Extracts X X X X ..... lyzer and Microbarrier : for filtering blood - regarding Doubts have been raised regarding classification of the filters referred to as Disposable Sterilized Dialyzer and Microbarrier : for filtering blood, whether under heading 9018, in tariff item 90189031 which provides for renal dialysis equipment (artificial kidneys, kidney machines and dialysers) or under 8421 in tariff item 84212900 as Other , filter. 2. Brief product description is as follows: (A) Disposable Sterilized Dialyzer : is a disposable dialyzer sterilized with ethylene oxide; it consists of a 25-cm-long cylindrical casing, of rigid plastics, with stoppers at both ends and two 3-cm threaded tubes 19 cm apart on one side; the stoppers and tubes are also ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation method used for removing dissolved salts from solutions of proteins or other large molecules. As seen the complete machine which performs this process is classifiable in subheading 9018.90 which reads as, other instruments and appliances . 4. The complete blood purifying system i.e., blood and dialysis fluid circulation systems consists of semipermeable membrane, entire process monitor and controller, etc., is covered in tariff item 90189031 which provides for renal dialysis equipment (artificial kidneys, kidney machines and dialysers) . It includes the aforementioned Disposable Sterilized Dialyzer and / or Microbarrier . They find use as filters and qualify as parts of blood purifying system of subheading 9018.90. Therefore, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alia, filtering or purifying machinery and apparatus for liquids. Therefore, in accordance with the stipulation mentioned in paragraph 5 above, the aforementioned articles, viz. Disposable Sterilized Dialyzer and Microbarrier , are classifiable in heading 84.21, subheading 8421.29, and tariff item 84212900. 7. To sum up, it is clarified that both the articles, viz. Disposable Sterilized Dialyzer and Microbarrier , as filters would be classified in heading 84.21, subheading 8421.29, tariff item 84212900 - - Other, by application of GRI 1, Note 2 (a) to Chapter 90 . 8. In this regard, suitable instructions may be issued to field formations for strict compliance. Yours faithfully (Subodh Singh) OSD (Customs), Tariff Unit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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