This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kidney Dialysis Machine Parts Classifiable Under CTH 9018: CESTAT Mumbai
Case Law Details
- Case Name
- Baxter (India) Private Limited Vs Commissioner of Customs (NS-V) (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Baxter (India) Private Limited Vs Commissioner of Customs (NS-V) (CESTAT Mumbai)
The CESTAT Mumbai allowed the appeal challenging the Order-in-Original which had reclassified imported parts of Continuous Renal Replacement Therapy (CRRT) and Automated Peritoneal Dialysis (APD) machines from Customs Tariff Heading (CTH) 9018 to the residuary Heading 9033, confirmed differential IGST at 18% under Section 28(4) of the Customs Act, 1962, and imposed confiscation, redemption fine and penalties.
The appellant had imported various parts and accessories used in PRISMAFLEX CRRT machines...
Author Info
