Regarding classification of Filters referred to as “Disposable Sterilized Dialyzer” and “Microbarrier”: for filtering blood”

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.... - regarding Doubts have been raised regarding classification of the filters referred to as "Disposable Sterilized Dialyzer" and "Microbarrier": for filtering blood, whether under heading 9018, in tariff item 90189031 which provides for "renal dialysis equipment (artificial kidneys, kidney machines and dialysers)" or under 8421 in tariff item 84212900 as -"Other", filter. 2. Brief product description is as follows: (A) Disposable Sterilized Dialyzer : is a disposable dialyzer sterilized with ethylene oxide; it consists of a 25-cm-long cylindrical casing, of rigid plastics, with stoppers at both ends and two 3-cm threaded tubes 19 cm apart on one side; the stoppers and tubes are also made of rigid plastics. The article contains hollow fib....

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....tions of proteins or other large molecules. As seen the complete machine which performs this process is classifiable in subheading 9018.90 which reads as, "other instruments and appliances". 4. The complete blood purifying system i.e., blood and dialysis fluid circulation systems consists of semipermeable membrane, entire process monitor and controller, etc., is covered in tariff item 90189031 which provides for "renal dialysis equipment (artificial kidneys, kidney machines and dialysers)". It includes the aforementioned "Disposable Sterilized Dialyzer" and / or "Microbarrier". They find use as filters and qualify as parts of blood purifying system of subheading 9018.90. Therefore, as required by Chapter Note 2 (a) to Chapter 90, the quest....