TMI Blog2017 (11) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... emoval catridge (Toraxymin)’ - the subject item is in the category of bloodfiltration or haemofiltration item/instrument. Therefore, within the same chapter heading, its right classification appears to be CTH 9018 90 33, which covers Haemofiltration instruments - the item is to be classified under CTH 9018 90 33 - appeal dismissed - decided against Revenue. - C/54826/2014 and C/54204/2015-CU(DB) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 12-6-2014 held that goods deserve classification under CTH 8421 29 00. 2.1 Against Dy. Commissioner s Order-in-Original dated 12-6-2014, the respondent, M/s. LG Life Sciences India Pvt. Ltd. filed the appeal before Commissioner of Customs (Appeals) who vide his Order-in-Appeal number 11161/2015 held that goods are classifiable under CTH 9018 90 99. The Revenue has filed appeal against this o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions of both the sides, it appears that the Order-in-Appeal number 525/2014, dated 16-6-2014 has become inconsequential as for the same goods there has been another Order-in-Appeal dated 4-8-2015 passed on merits. Therefore, when there is another Order-in-Appeal No. 1161/2015, dated 4-8-2015 passed on merits, this order dated 16-6-2014 is not sustainable and is hereby set aside. Conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of the item in detail and has come to the conclusion that appropriate classification for the subject item is CTH 9018 90 99. However, we find that the subject item is in the category of bloodfiltration or haemofiltration item/instrument. Therefore, within the same chapter heading, its right classification appears to be CTH 9018 90 33, which covers Haemofiltration instruments. For the above re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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