1998 (8) TMI 364

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....r the Respondents. [Order per : P.C. Jain, Member (T)]. -  Question involved in this appeal is regarding extension of benefit of Notification No. 208/81-Cus., dated 22nd September, 1981 (as amended). Two fluids namely, (i) Naturalyte and (ii) Erilyte which are necessary for carrying out the dialysis while the dialysor is working. In the first instance the appellants herein cla....

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....purities from the blood, the dialysis cannot be carried out. He, therefore, submits that the benefit under Sl. No. 8 of part B of the list to notification applies to the two fluids. 2. Alternatively, he had made a claim before the Lower Appellate Authority that this may be treated, on the strength of Certificate from DGHS as a life saving drug under part C of the said Notification. 3.&e....

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....not be treated as an accessory as this term normally implies an equipment or an attachment which is to be attached to main machine. These are clearly fluids and therefore, cannot be treated as accessory. However, we are inclined to accept the second plea of the ld. Advocate the fluids would be covered under part C of the list to Notification 208/81 inasmuch as there is a certificate of DGHS regard....