Extraneal Peritoneal Dialysis Solution correctly classifiable under CTH 9018: CESTAT Chennai

Baxter (India) Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai) The appeal before the CESTAT Chennai concerned the classification of imported goods described as “Extraneal Peritoneal Dialysis Solution with 7.5% Icodestrin, Fnb4984t Dialysis Fluids C.A.P.D.” imported through two Bills of Entry dated 17.05.2010 and 21.06.2010. The appellant had classified the goods under Customs Tariff Heading (CTH) 9018, which relates to instruments and appliances used in medical, surgical, dental, or veterinary sciences. However, the customs authorities reclassified the goods under CTH 3004, applicabl...