https://www.taxtmi.com/caselaws?id=195815 Entry 8421 of the Indian Customs Tariff covers filtering and purifying machinery for liquids, including dialysers and special filters, but it excludes artificial kidney apparatus. The Kerala HC held that hemodialysis and renal dialysis could not be brought within that entry by treating blood as a liquid under the common parlance approach, because those procedures are distinct from mere filtration or separation of liquids from colloidal particles. The CBEC circular based on that reasoning was therefore inconsistent with the tariff entry, and the classification adopted by the single Judge was upheld. 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 Entry 8421 of the Indian Customs Tariff covers filtering and purifying machinery for liquids, including dialysers and special filters, but it excludes artificial kidney apparatus. The Kerala HC held that hemodialysis and renal dialysis could not be brought within that entry by treating blood as a liquid under the common parlance approach, because those procedures are distinct from mere filtration or separation of liquids from colloidal particles. The CBEC circular based on that reasoning was therefore inconsistent with the tariff entry, and the classification adopted by the single Judge was upheld. Case-Laws Customs Mon, 16 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195815