2017 (1) TMI 1466

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....llant. Shri Joseph Prabakar and Rajesh Nair, Counsels, for the Respondent. JUDGMENT [Judgment per : Thottathil B. Radhakrishnan, J.]. - These writ appeals are filed by the Central Board of Excise and Customs challenging the common judgment of the learned single Judge setting aside CBEC Circular No. 19/2013, dated 9-5-2013 as the same is unsustainable and is not in terms of the statutory provisi....

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....occurs at Entry 8421.99, we cannot read that entry in isolation and in contra distinction to what is otherwise provided for under Entry 8421. Reverting to the provision relied on by the Department, we proceed to the foot of Entry 8421 (II)(A) which deals with filtering and purifying machinery, etc. for liquids, including water softeners. Last part of that enumeration says that the heading also cov....

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....articles to bring it under the purview of Entry 8421 with the aid of last paragraph falling under Entry 8421 (II)(A). The process of hemodialysis or renal dialysis as has been noticed by the CBEC is not something which can be treated merely as passing of a liquid through a semi-permeable membrane leading to separation of liquids by diffusion and separation from colloidal particles. Hemodialysis or....