https://www.taxtmi.com/caselaws?id=386218 The Authority classified the product "Dialyzer" as a 'Disposable sterilized dialyzer or micro barrier of artificial kidney' under Entry No. 255 of Schedule I to the Rate Notifications. Additionally, the "Dialyzer" was determined to be classifiable under Chapter 90, specifically under Tariff item 9018 90 31, based on its function as renal dialysis equipment and the principle favoring specific headings over generic ones. The Authority clarified that the Customs Tariff Act prevails over conflicting circulars, leading to the classification decision in favor of Chapter 90. en-us Fri, 23 Aug 2019 00:00:00 +0530 Sat, 07 Dec 2019 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386218 The Authority classified the product "Dialyzer" as a 'Disposable sterilized dialyzer or micro barrier of artificial kidney' under Entry No. 255 of Schedule I to the Rate Notifications. Additionally, the "Dialyzer" was determined to be classifiable under Chapter 90, specifically under Tariff item 9018 90 31, based on its function as renal dialysis equipment and the principle favoring specific headings over generic ones. The Authority clarified that the Customs Tariff Act prevails over conflicting circulars, leading to the classification decision in favor of Chapter 90. Case-Laws GST Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386218