TaxTMI 
TaxTMI 
2025 (11) TMI 1110
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....n of the goods under the CTH 90183230. Accordingly, department issued Show cause notice bearing F. No. S60 Gr (VA&B)-81/2015A(Misc) dated 29.07.2015, wherein the appellant was asked to show cause as to why:- (i) The goods declared as "A.V. Fistula Needles are not classified under CTH 90183230 instead of CTH 90189031 as claimed (ii) The benefit of Customs Notification No. 12/2012 [SI No. 474 (ii)) and Central Excise Notification No. 12/2012 [SI No. 309(i)) is denied (ii) (iii) The goods having declared at Assessable Value of Rs. 28,96,082/ should not be confiscated under Section 111(m) & (o) of the Customs Act, 1962 for wrongly amplifying the description of the goods and wrongly claiming benefit of Customs Notification No. 12/2012 [SI No. 474 (ii)) and Central Excise Notification No. 12/2012 [Sl. No. 309(i)] (iv) Penalty under Section 112(a) of Customs Act should not be imposed for rendering the goods liable for confiscation under Section 111(m) & (o) 1.2. On adjudication, the Ld. adjudicating authority agreed with the classification declared by the appellant under the CTH 90189031 and dropped the proceedings vide Order-In-Original No. KOL/CUS/....
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.... "Hilerio venus fistula needles". Thus, the appellant submits that the Ld. appellate authority in paragraph 8 of the said order erred in holding that "Hileriovenus Fistula" or "Arteriovenour Fistula" as the said two goods are distinctively different and cannot be equated as same. 2.3. The appellate authority has misconstrued Sl. No. 1(A) of Part I of the HS General Explanatory to CTH 9018 and came to a finding that "A.V. Fistula Needles" cannot be considered as "accessories of medical goods" but are itself an instrument used in medical field having their individual functions in medical procedures. A.V. Needle can only be used in hemodialysis. It is an indispensible accessory for hemodialysis. In this regard, the appellant produced a Certificate issued by Doctor Lalit K. Agarwal from the Department of Nephrology and another Certificate issued by the Central Drugs Standard Control Organisation, certifying that the impugned goods are accessories for hemodialysis equipment. 2.4. The appellant submits that the appellate authority has misconstrued the terms of Rule 3(a) of General Rules for Interpretation of Tariff. From Rule 3 (a), it would be evident that when the goods are cover....
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....ate issued by Doctor Lalit K. Agarwal from the Department of Nephrology and another Certificate issued by the Central Drugs Standard Control Organisation. For ready reference, the said Certificates are reproduced below:- 5.2. A perusal of the Certificates given by the Experts in the field indicate that the A.V. Fistula Needles can only be used in hemodialysis and it does not have any other individual function. We do not find any reason to disagree with the expert opinion. Thus, as per the Expert's opinion reproduced above, we are of the view that the imported goods are accessory for hemodialysis and hence we agree that the said goods are rightly classifiable under the CTH 90189031. Accordingly, we set aside the impugned order passed by the the Ld. Commissioner (Appeals) classifying the said goods under the CTH 90183230. We uphold the classification of the impugned goods under the CTH. 90189031 and allow the benefit of Customs Notification No. 12/2012 [SI No. 474 (ii)) and Central Excise Notification No. 12/2012 [Sl. No. 309(i)), as claimed by the appellant 6. We further note that when the goods are covered by a specific heading, i.e. Heading 90189031, the goods cannot be clas....
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....ed by the Ld. Commissioner (Appeals) classifying the said goods under the CTH 90183230. 7. In view of the above findings, we set aside the classification of the impugned goods under the CTH 90183230 and uphold the classification of the said goods under the CTH. 90189031. Accordingly, we set aside the demand of differential customs duty confirmed in the impugned order and allow the appeal filed by the appellant, with consequential relief, if any, as per law. (Operative part of Order was pronounced in Open court) ============= Document 1 Annexira 4 WOODLANDS Multispeciality Hospital Limited Dr. Lulit K. Agarwal 115 DÃ¥neter, Alpheshay Services DEPARTMENT OF NEPHROLOGY Ref. No .: Dated: 06/06/2015 Name: Date: TO WHOM IT MAY CONCERN Description of AV Fistula for Hemodialysis: Hemodialysis is an artificial cleaning of blood in patients with kidney failure. During hemodialysis treatment, two needles are inserted into the veins (Fistula), one to draw blood and one to return it. The orientation of the needles takes the normal flow of the blood into account. The "arterial" needle draws blood from the "upstream" location while the "venous" nee....