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Commissioner of Customs, Delhi Versus M/s. Baxter (I) Pvt Ltd

2015 (5) TMI 695 - SUPREME COURT

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 flu .....

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2005 - Dated:- 8-5-2015 - A. K. Sikri And Rohinton Fali Nariman,JJ. For the Petitioner : Mr A K Sanghi, Sr. Adv., Mr Rajiv Nanda, Adv., Mr T M Singh, Adv. and Mr B Krishna Prasad, Adv. For the Respondents : Mr V Lakshmikumaran, Adv., Mr M P Devanath, .....

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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 .....

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