CAPD fluid classification as medical equipment attracted nil customs duty under the relevant tariff list.

Continuous Ambulatory Peritoneal Dialysis (CAPD) fluid was treated as falling within the Chapter 90 list for medical equipment and other goods specified in List 29. The classification issue turned on whether the imported product answered the expression "medical equipment"; it was specifically included in the relevant list, and the departmental representative had also conceded that position before the Tribunal. On that basis, CAPD fluid attracted the nil customs duty rate applicable to the listed medical equipment, and the Revenue's appeal failed.

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Issues: Whether Continuous Ambulatory Peritoneal Dialysis Fluid (CAPD fluid) is classifiable as medical equipment eligible for nil customs duty.

Analysis: CAPD fluid was specifically included in the relevant list under Chapter Heading 90 describing medical equipment and other goods specified in List 29. The departmental representative had also conceded the position before the Tribunal. On that basis, the imported item fell within the expression medical equipment and attracted the nil rate of duty prescribed for such goods.

Conclusion: CAPD fluid was held to be medical equipment falling within the nil duty entry, and the Revenue's appeal failed.

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