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Commissioner of Cus., New Delhi Versus L.G. Life Sciences India Pvt. Ltd.

2017 (11) TMI 787 - CESTAT NEW DELHI

Classification of imported goods - Toraymyxin Single Unit Cartridge (Dialyser Blood Filter) - classified under CTH 9018 90 31 or under CTH 8421 29 00? - Held that: - the item is used to medically treat sepsis. The item is also called ‘endotoxin remov .....

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ruments - 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) - Final Order Nos. C/A/52052-52053/2017-CU(DB) - Dated:- 28-2-2017 - Shri S.K. Mohanty, Member (J) and As .....

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014 and number 1161/2015, dated 4-8-2015 passed by Commissioner of Customs (Appeals). 2. The brief facts are that the respondent namely M/s. LG Life Sciences India Pvt. Ltd., imported the goods declared as Toraymyxin Single Unit Cartridge (Dialy .....

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emsp;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 clas .....

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rter classifying the goods under CTH 9018 90 31 will prevail and assessment contrary to the claim of the importer is void. The Revenue has also appealed against this order inter alia saying that the Commissioner (Appeals) order based on the ground th .....

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espondent has been represented by the Consultant, Sh. A.S. Hasija. 4. After careful consideration of the facts on record and the submissions of both the sides, it appears that the Order-in-Appeal number 525/2014, dated 16-6-2014 has become incon .....

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d is hereby set aside. Consequently, Revenue s Appeal No. C/54826/2014 is allowed. 5. Now we take up the Revenue s appeal in case of Order-in-Appeal number 1161/2015, dated 4-8-2015, which has been passed on merits by the Commissioner (Appeals). .....

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and not under CTH 9018 90 31. However, after perusal of the literature produced by the respondent, it is clear that the item is used to medically treat sepsis. The item is also called endotoxin removal catridge (Toraxymin) . Commissioner (Appeals) i .....

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