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2015 (12) TMI 1252 - CESTAT CHENNAI

2015 (12) TMI 1252 - CESTAT CHENNAI - TMI - Classification of goods - Classification under CTH 3004 or under CTH 9018 - Import of Extraneal Peritoneal Dialysis Solution with 7.5% Icodestrin - Held that:- Revenues appeal is against classification of CAPD under 9018 was allowed by the Commissioner (Appeals). The L.A.A. in the impugned order had relied the Tribunals order in the appellants own case reported in [2004 (7) TMI 454 - CESTAT, NEW DELHI]. Revenue appealed against the above Tribunals orde .....

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ent : Shri Vijay Kumar, Adv. ORDER Per: R. Periasami Revenue filed this appeal against the impugned order dated 07.03.2013. 2. The short issue involved in this case relates to import of Extraneal Peritoneal Dialysis Solution with 7.5% Icodestrin (CAPD). The appellants classified the goods under CTH 9018 9099 whereas the Customs classified the goods under CTH 3004, as medicaments consists of mixed or non-mixed products, chargeable to different rates of duty as applicable. Aggrieved by this order, .....

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wn case by the Hon ble Supreme Courts decision reported in 2015 (320) ELT 36 (S.C.) and corrigendum to the Supreme Court order dt.15.5.2015 5. After considering the submissions by both sides, we find that the Revenues appeal is against classification of CAPD under 9018 was allowed by the Commissioner (Appeals). The L.A.A. in the impugned order had relied the Tribunals order in the appellants own case reported in 2004 (173) ELT 415 (Tri.-Del.). Revenue appealed against the above Tribunals order a .....

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