Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
CGST - Acts + GST Rates GST Ntf. GST Forms GST - Manual GST - FAQ State GST Acts SGST Ntf. I. Tax Manual
Extracts
Home List
← Previous Next →

TERUMO PENPOL LTD. Versus THE ASSISTANT COMMISSIONER OF CUSTOMS (IMPORT) KOCHI AND OTHERS

2016 (340) E.L.T. 182 (Ker.) - Classification of import of soft shell filter for blood bag - whether the goods imported by the petitioner is “filtering equipment for filtration of blood”. - claim of exemption under Sl.No.309(i) of notification No.12/2012 CE dated 17/3/2012 - validity of Circular No.19/2013 - The contention urged by the revenue while supporting the Circular is that in view of the specific entry under sub heading 8421, the item cannot come under Chapter 90 - The main contention ur .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd me to think that a component for filtering blood could be included in any of the items coming under 8421. - The word “other” occurring in 8421 99 00 can have relation only to the main heading parts relating to centrifuges including centrifugal dryers or other parts which can be characterized as coming under such equipment and cannot be imported to sub heading 9018 90. Therefore, Note 2(b) clearly applies to the fact situation since there are no entries in the tariff head items which can t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

is under challenge in WP(C) No. 9220/2014. Petitioner consequentially seeks for quashing of Ext.P3 notice dated 21/1/2014 by which petitioner is called upon to show cause why short levy amounting to ₹ 2,87,379/- shall not be imposed on the petitioner. 2. The short facts involved in the writ petition would disclose that the petitioner, being a company engaged in manufacture of blood bags and dealers of blood transfusion apparatus, imported soft shell filter for blood bag as per Bill of Ent .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

2900 based on Note 2(a) of Chapter 90. Reference is also made to Board's Circular No.19/2013 issued by the 2nd respondent wherein it is clarified that filtering apparatus for filtration of blood is classifiable under chapter heading 8421 29 00. Therefore, according to the 1st respondent, an additional 12% tax is leviable and hence the differential duty has to be paid. 3. The main contention urged by the petitioner is that if the product is classified under Chapter 9018, then the product is e .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

riff head 8421 29 00 according to Note 2(a) of Chapter 90 of the Customs Tariff which clearly states that parts and accessories which are goods included in any of the heading of Chapter 90, 84, 85 or 91 (other than 8487, 8548 or 9033) are in all cases to be classified in their respective headings and therefore this filter is covered under the heading 8421 29 00 and not under the applied tariff. It is stated that Circular No.19/2013 is only a clarification issued by the Central Board of Excise an .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

7; 10,57,027/- in respect of goods imported as per Bill of Entry Nos.8524569 dated 19/11/2012, 8908582 dated 31/12/2012 and 2280144 dated 30/5/2013. Grounds raised are similar in nature. 6. WP(C) No. 16350/2014 has been filed challenging the very same Circular when notice was issued on 21/5/2014 alleging short levy of ₹ 41,36,508/- with reference to similar products imported under different Bill of Entries. 7. The main contention urged by the petitioner is regarding the validity of Circula .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r: 5. In this regard, the classification of goods in First Schedule of the Customs Tariff Act, 1975 is governed by the principles contained in the General Rules for the Interpretation (GRI) of Import Tariff. The GRI 1 provides that the titles of Sections, Chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. In accordance with Rule 1 and Note 2(a) .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Chapter. According to this Note, parts which in themselves constitute articles falling in any particular heading of Chapter 90, 84, 85 or 91 are in all cases to be classified in their respective headings. 6. The Heading 84.21 covers, inter 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, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e. It is part of the system by which dialysis takes place. When there is a specific provision for blood purifying system in tariff item 9018 90 31, there is no reason why it should be classified under the general head of filters. 9. Learned counsel for petitioner placed reliance upon the judgment of the Supreme Court in LML Limited v. Commissioner of Customs [2010 (258) ELT 321 (SC)] wherein the Apex Court while referring to the judgment in Collector of Central Excise, Shillong .v. Woodcraft Pro .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ould fall under tariff item 8421 29 00. 11. As already indicated, clarification has been issued as per Circular No.19/2013 observing that as per Note 2(a) of Chapter 90, parts and accessories of machines, apparatus, instruments or articles of Chapter 90 which are goods included in any of the headings of Chapter 90 or Chapter 84, 85 or 91 other than certain exempted categories are to be classified in their respective headings. Further, it is mentioned in the Explanatory Note to Chapter 90 that pa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e for use solely or principally with a particular kind of machine, instrument or apparatus are to be classified with the machines, instruments or apparatus of that kind. It is contended that soft shell filter is a non sterile product when they are imported and are taken to the factory and assembled with blood bags and thereafter the entire set including soft shell filter and blood bag is sterilized. It thereafter becomes usable or marketable. It is meant only for the use of blood transfusion. It .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

usion. 13. The contention that Note 1(n) of Section XVI of the Customs Tariff Act, 1975 excludes articles of Chapter 90, is not sustainable. If a specific provision is made in Chapter 90 with reference to the accessories relating to blood transfusion systems like renal dialysis equipments, blood transfusion apparatus and haemofiltration instruments, there is no reason to rely upon the note to Section XVI for such purposes. The only requirement is to interpret Note 2 of Chapter 90. 14. Before pro .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

oil or petrol filters for internal combustion engines. Thereafter, comes tariff item 8421 29 00 with the description "other". The department contends that the imported equipments, being purifying equipments, come under the category "other" in Chapter 84. It is contended that all filters of liquid other than what is specified in any other tariff item comes within its purview. 15. Now coming to Chapter 90, it cannot be disputed that the imported materials are parts of renal di .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

dings; (b) other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind; (c) all other parts and accessories are to be classified in heading 9033. 16. There is no dispute about the fact that apparatus .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ar kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading are to be classified with the machines, instruments or apparatus of that kind. There is no dispute about the fact that the products in question are used for the purpose of renal dialysis equipment. What was considered by the authorities in the Circular is with reference to 'Disposable Sterilized Dialyser' and 'Micro Barrier'. It is observed that the complete mac .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

constitute articles falling in any particular heading of Chapter 90, 84, 85 or 91 are in all cases to be classified in their respective headings. 17. But when it is apparent that these equipments are filters and qualifies as parts of blood purifying system under the sub heading 9018 90, there is no reason to give a different interpretation unless it constitutes articles falling in any particular heading. 18. The contention urged by the respondents while supporting the Circular is that in view of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

00 Cream separators....................................... 8421 12 00 Clothes-dryers......................................... 8421 19 Other: 8421 19 10 Bowl centrifuges....................................... 8421 19 20 Basket centrifuges..................................... 8421 19 30 Continuous automatic centrifuges.............. 8421 19 40 Self cleaning centrifuges............................ 8421 19 50 Decanter centrifuges horizontal bowl......... 8421 19 60 Screw conveyor centrifuges....... .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

filtering or purifying beverages other than water................................................ 8421 23 00 Oil or petrol-filters for internal combustion engines 8421 2900 Other.................................................................. Filtering or purifying machinery and apparatus for gases: 8421 31 00 Intake air filters for internal combustion engines. 8421 39 Other: 8421 39 10 Air separators to be employed in the processing, smelting or refining of minerals, ores or metals; air strip .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version