Wheelchairs with Toileting Feature Eligible for Custom duty Exemption Due to Mobility Function: CESTAT Chennai

Commissioner of Customs Vs Karma Health Care Ltd. (CESTAT Chennai) In this case before the Customs Excise and Service Tax Appellate Tribunal Chennai, the Revenue challenged an order granting customs duty exemption on imported goods described as wheelchairs with toileting facility. The respondent had classified the goods under Customs Tariff Heading (CTH) 87139090 and claimed exemption under Notification No. 12/2012-Cus. The department contended that the goods were essentially commode chairs with wheels and should be classified under CTH 9402, thereby denying exemption. The adjudicating authori...