TaxTMI 
TaxTMI 
2026 (6) TMI 1245
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....or veterinary sciences. Some of the medical equipment is PRISMAFLEX 8.1 - Continuous Renal Replacement Therapy (CRRT) machine and Home choice Claria Machine for Automated Peritoneal Dialysis (APD) for which they had imported various parts viz., APD set with 4-prong cassette migrated; PRISMAFLEX M100 set kit; PRISMAFLEX TPE 2000 set CKT; PRISMAFLEX M60 set kit; OXIRIS set and ADSORBA 300C, for further use in the CRRT and APD machine. During the period 03.07.2018 to 10.11.2022, upon importation of the said goods, the appellants had filed various Bills of Entry (B/E) for self-assessment of customs duties, by declaring the goods as parts and components of medical, surgical and other equipment and classified these under various tariff items of Customs Tariff Heading (CTH) 9018 of the First Schedule to the Customs Tariff Act, 1975. In these imports, the appellants had paid the Integrated Goods and Services Tax (IGST) at the rate of 12% by availing concessional rate vide Serial No.218 of Schedule-II of Notification No.01/2017-IT (Rate) dated 28.06.2017. However, the department had interpreted that the IGST is payable on the imported goods at the rate of 18%, since these fall under the ent....
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....ent exchequer. He further submitted that issue relates to interpretation of the entry in the exemption notification, and since the demand of customs duty is not sustainable based on the clarification issued by the department, consequential imposition of redemption fine and penalty on the appellants are also not sustainable. He also relied upon a number of case laws in support of their above stand as detailed in his written synopsis. 4. Learned Authorised Representative (AR) reiterated the findings made by the Commissioner of Customs (NS-V) in the impugned order. 5. We have heard both the learned Advocate appearing for the appellants and the learned Authorized Representative of the Department and perused the case records and the synopsis given in the form of written submissions. 6. We find that the issue under dispute for consideration before us is as follows: (i) determination of proper classification of the impugned goods, either under CTH 9018 as claimed by the appellants, or, under CTH 9033 as held in the impugned order, for the purpose of determining appropriate IGST payable thereon; (ii) whether the confiscation of impugned goods and consequent impos....
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....Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : 9018 1100 -- Electro-cardiographs 9018 12 -- Ultrasonic scanning apparatus : 9018 1210 --- Linear ultrasound scanner 9018 1290 --- Other 9018 1300 -- Magnetic resonance imaging apparatus 9018 1400 -- Scientigraphic apparatus 9018 19 -- Other xxx xxx 9018 2000 - Ultra-violet or infra-red ray apparatus - Syringes, needles, catheters, cannulae and the like: 9018 3100 -- Syringes, with or without needles xxx xxx 9018 32 -- Tubular metal needles and needles for sutures : xxx xxx 9018 39 -- Other : xxx xxx - Other instruments and appliances, used in dental sciences : 9018 4100 -- Dental drill engines, whether or not combined on a single base with other dental equipment 9018 4900 -- Other 9018 50 - Other ophthalmic instruments and appliances : xxx xxx 9018 90 - Other instruments and appliances : --- Diagnostic instruments and apparatus : 9018 9011 ---- Instrument and apparatus for measuring bloo....
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....ty of IGST/GST rates on various goods including the items under dispute in the present case. The relevant extract of the said circular is given below: Circular No. 113/32/2019-GST F.No.354/131/2019-TRU Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Tax Research Unit ***** North Block, New Delhi Dated,11th October, 2019 To, Principal Chief Commissioners/ Principal Directors General, Chief Commissioners/ Directors General Principal Commissioners/ Commissioners of Central Tax and Customs Madam/ Sir, Subject: Clarification regarding GST rates & classification (goods)-reg. Representations have been received seeking clarification in respect of applicable GST rates on the following items: (i) Classification of leguminous vegetables such as grams when subjected to mild heat treatment (ii) Almond Milk (iii) Applicable GST rate on Mechanical Sprayer (iv) Taxability of imported stores by the Indian Navy (v) Taxability of goods imported under lease. (vi) Applicable GST rate on parts for the ....
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....r note 2 (b). 10. Difficulty, if any, may be brought to the notice of the Board immediately. Hindi version shall follow. 7.4 On plain reading of the aforesaid clarification issued by the department, it clearly transpires that the impugned goods being parts and accessories of kidney dialysis apparatus i.e., Continuous Renal Replacement Therapy (CRRT) machine and Home choice Claria Machine for Automated Peritoneal Dialysis (APD), are classifiable along with such apparatus and are chargeable to 12% IGST under Serial No.218 of the Schedule - II of the Notification No.01/2017 (IT) dated 28.06.2017. Further, we also note that this circular has been issued to all field formations under the Central Board of Indirect Taxes & Customs (CBIC), including the Principal Commissioner of Customs. Further, the disputed issue of appropriate rate of IGST applicable on parts and accessories of medical, surgical, ophthalmic equipment or apparatus had arisen from the objection raised by the office of C&AG, and it was well within the knowledge of the department. Further, the clarification was issued in this specific context for resolving the issue, and the difficulty, if any, in implementation....