2015 (12) TMI 1252

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....eriasami Revenue filed this appeal against the impugned order dated 07.03.2013. 2. The short issue involved in this case relates to import of Extraneal Peritoneal Dialysis Solution with 7.5% Icodestrin (CAPD). The appellants classified the goods under CTH 9018 9099 whereas the Customs classified the goods under CTH 3004, as medicaments consists of mixed or non-mixed products, chargeable to diff....

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....nst classification of CAPD under 9018 was allowed by the Commissioner (Appeals). The L.A.A. in the impugned order had relied the Tribunals order in the appellants own case reported in 2004 (173) ELT 415 (Tri.-Del.). Revenue appealed against the above Tribunals order and Hon'ble Supreme Court upheld the order and dismissed the Revenue appeal. Therefore, the issue stands settled by the Hon'ble Apex ....

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....ist 29 Nil (B)Accessories of the Medical Equipment at (A) above Nil (C) Parts required for the maintenance and spare parts required for the maintenance of the medical equipment at (A) above Nil Nil Nil 53 2. Ongoing through the list 29 we find that in the said list at Sl. No.46 CAPD fluid is specifically mentioned. It would, thus, clearly fall within the aforesaid nomenclature, namely, medica....