https://www.taxtmi.com/caselaws?id=195815 The Kerala High Court dismissed writ appeals challenging CBEC Circular No. 19/2013, which sought to include renal dialysis under a specific tariff entry. The court held that the circular's interpretation was incorrect as hemodialysis does not align with the classification criteria in Entry 8421 of the Indian Customs Tariff Act. Emphasizing the distinction between hemodialysis and mere liquid separation, the court upheld the lower court's decision, rejecting the circular's broad interpretation. Despite a Calcutta High Court judgment on similar issues, the Kerala High Court maintained the original ruling and dismissed the appeals. en-us Mon, 16 Jan 2017 00:00:00 +0530 Sat, 11 Nov 2017 10:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195815 The Kerala High Court dismissed writ appeals challenging CBEC Circular No. 19/2013, which sought to include renal dialysis under a specific tariff entry. The court held that the circular's interpretation was incorrect as hemodialysis does not align with the classification criteria in Entry 8421 of the Indian Customs Tariff Act. Emphasizing the distinction between hemodialysis and mere liquid separation, the court upheld the lower court's decision, rejecting the circular's broad interpretation. Despite a Calcutta High Court judgment on similar issues, the Kerala High Court maintained the original ruling and dismissed the appeals. Case-Laws Customs Mon, 16 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195815