2017 (8) TMI 1397

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....hri A. Cletus, ADC (AR) For the Respondent Per Bench The brief facts of the case are that the appellants imported medical equipment's / devices including dialyzers for Hemodialysis.  They have been importing dialyzers into India from 2006 and the appellant was classifying the goods under CTH 90189031.  Classification was accepted by the customs authorities and claimed benefit under Sl.....

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.... Bench in Final Order No.56244-56246/2016 dt. 23.12.2006 wherein the Tribunal has followed the judgment of Hon'ble Calcutta High Court in the case of Sanwar Agarwal Vs CC [2016-TIOL-753-HC-KOL-CUS] dt. 07.04.2016 as well as the judgment of High Court of Kerala in the case of Kerala Therumo Penpol Ltd. Vs CC Cochin [2016-TIOL-1473-HC-KER-CUS]. 3. Ld.A.R Shri A. Cletus reiterated the findings in th....