2020 (2) TMI 1136

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.... 2013 and the consequential notices issued to the writ petitioner and steps taken against such petitioner. The matter pertains to disposable sterilised dialysers. The writ petitioner deals in hollow fibre dialysers. Such equipment is at the heart of any dialising unit or artificial kidney as the purification of the blood is undertaken by such equipment. In the usual course, such equipment was claimed by the writ petitioner to be covered by Chapter 90 of Section XVIII of the first schedule to the Customs Tariff Act, 1975. The relevant section covers optical, photographic, cinematographic, measuring, checking precision surgical instruments and like products. Chapter 90 deals with optical, photographic, cinematographic, measuring, checking,....

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....ll directly connected to renal dialysis. Ordinarily, the rule that applies in such a case is that the description of the goods in the second column is tallied with a particular product and if such description matches with the product, its use and efficacy, the exercise is complete; and the duty that is payable is as per the rate indicated in the fourth column corresponding to the item. However, there are certain exceptions as specifically made out in the chapters or as permitted by the statute. It is possible that the goods not answering to a particular description are claimed to be fitted under such description in an attempt to pay lower duty. It is for the Customs authorities to check the nature of the product and ensure that the ap....

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....the procedure of amendment or alteration by rules that is delegated to the Central Government. Instructions can pertain to an interpretation bring about uniformity, but such instructions cannot be used to uproot a class of goods or any product from one chapter and plant it in another. That would be the authority of the Central Government in accordance with the provisions of the Act of 1975. Paragraph 5 of the impugned circular of May 9, 2013 purported to club the dialyser or the equipment pertaining to dialysers that purify the blood along with generic equipment for purification of water or liquids or the like. Ordinarily, it appears that the writ petitioner's product would have more nexus with Chapter 90 and the goods covered by the hea....