https://www.taxtmi.com/caselaws?id=259821 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. en-us Fri, 08 May 2015 00:00:00 +0530 Sat, 08 Aug 2015 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259821 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. Case-Laws Customs Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259821