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CCE, Chennai Versus M/s. Baxter India (P) Ltd.

2015 (12) TMI 1252 - CESTAT CHENNAI

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 Commission .....

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[2015 (5) TMI 695 - SUPREME COURT] and dismissed the Revenue appeal. - By respectfully following the Apex courts order in the appellants own case, we hold that CPAD is rightly classifiable under Chapter heading 9018. - Decided against Revenue. - C/4 .....

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eriasami 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 unde .....

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ioner (Appeals) in his impugned order allowed the appeal and held that CAPD is rightly classified under C TH 9018 against which the Revenue preferred the present appeal. 3. Ld. AR reiterated the grounds of appeal. 4. Ld. Advocate submits that even af .....

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on 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 Commi .....

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d dismissed the Revenue appeal. Therefore, the issue stands settled by the Hon ble Apex Court in the appellants own case CC, Delhi Vs. Baxter India (P) Ltd. (supra). The relevant portion of the said order is reproduced below:- The question involved i .....

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, even otherwise we find that the aforesaid item is specifically included as medical equipment. Chapter Heading 90 is as follows:- S.No. Chapter or Heading No. or Sub-heading No. Description of goods Standard rate Addl. Duty rate Condition no. 348 90 .....

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