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2015 (5) TMI 695 - SUPREME COURT

2015 (5) TMI 695 - SUPREME COURT - 2015 (320) E.L.T. 36 (SC) - Tariff 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. .....

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., Mr Anandh K., Adv., Ms Disha Jain, Adv. and Mr Rajesh Kumar, Adv. ORDER The question involved in the present appeal is as to whether Continuous Ambulatory Peritoneal Dialysis Fluid (CAPD fluid) is medical equipment which attracts nil rate of custom duty. Not only this position was conceded to by Departmental representative before the Tribunal, even otherwise we find that the aforesaid item is specifically included as medical equipment. Chapter Heading 90 is as follows: S.No. Chapter or Headin .....

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