TMI Blog2020 (2) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... atus for liquids. It is true that the particular equipment which is the subject-matter of the present case undertakes the work of purifying blood. It is, in a sense, a purifier. The input and output to and from such equipment is a liquid; it is blood in the toxic form which goes in and in a cleaner form that comes out. Considering the other products pertaining to the group of 8421 in Chapter 84 and the other products in the group of 9018 in Chapter 90, it is obvious that the writ petitioner s product has overwhelming nexus with medical equipment and renal dialysis equipment and only an incidental connection by reason of its use as a purifier of blood with other classes of purifiers used in the industry. The approach of the Single Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er to be covered by Chapter 90 of Section XVIII of the first schedule to the Customs Tariff Act, 1975. The relevant section covers optical, photographic, cinematographic, measuring, checking precision surgical instruments and like products. Chapter 90 deals with optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus and the parts and accessories thereof. The second note to Chapter 90 provides that parts and accessories for machines, apparatus, instruments or articles of such chapter are to be classified according to, inter alia, the parts and accessories which are goods included in any of the headings of such chapter, other than certain specified exceptions. Just as in other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions as specifically made out in the chapters or as permitted by the statute. It is possible that the goods not answering to a particular description are claimed to be fitted under such description in an attempt to pay lower duty. It is for the Customs authorities to check the nature of the product and ensure that the applicable rate of duty has been paid thereon. In more generic cases of abuse of the lower rates, the Customs authorities may issue instructions to the field officers. Under Section 151A of the Customs Act, 1962, instructions may be issued by the Central Board of Excise and Customs with respect to the levy of duty on a product in so far as such instructions relate to any prohibition, instruction or procedure of import or e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned circular of May 9, 2013 purported to club the dialyser or the equipment pertaining to dialysers that purify the blood along with generic equipment for purification of water or liquids or the like. Ordinarily, it appears that the writ petitioner s product would have more nexus with Chapter 90 and the goods covered by the heading Renal Dialysis Equipment rather than filtering or purifying machinery and apparatus for liquids. It is true that the particular equipment which is the subject-matter of the present case undertakes the work of purifying blood. It is, in a sense, a purifier. The input and output to and from such equipment is a liquid; it is blood in the toxic form which goes in and in a cleaner form that comes out. Yet, consideri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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