https://www.taxtmi.com/caselaws?id=330288 Imported blood filtration components were classified under the heading for parts of blood transfusion or renal dialysis apparatus because they were used solely with blood purification and dialysis equipment and were not shown to fit any specific heading in Chapter 84, 85 or 91. The court applied Note 2 to Chapter 90 and treated the goods as parts and accessories of the principal medical apparatus, rejecting the broader filtering machinery heading as less specific. It also found Circular No. 19/2013 inconsistent with the statutory classification scheme, quashed the circular, and set aside the demand proceedings based on it. en-us Tue, 05 Jul 2016 00:00:00 +0530 Fri, 18 Nov 2016 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330288 Imported blood filtration components were classified under the heading for parts of blood transfusion or renal dialysis apparatus because they were used solely with blood purification and dialysis equipment and were not shown to fit any specific heading in Chapter 84, 85 or 91. The court applied Note 2 to Chapter 90 and treated the goods as parts and accessories of the principal medical apparatus, rejecting the broader filtering machinery heading as less specific. It also found Circular No. 19/2013 inconsistent with the statutory classification scheme, quashed the circular, and set aside the demand proceedings based on it. Case-Laws Customs Tue, 05 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330288