Case Law Details
Sandor Medicaids Vs Principal Commissioner of Customs (CESTAT Hyderabad)
CESTAT Hyderabad held that as per Rule 3 of General Rules of Interpretation specific description is to be preferred over a general description. Accordingly, CTH 9027 is more specific for instrument – I Stat System along with cartridges, etc. than CTH 9018.
Facts- The issue involved in this appeal is with regard to the classification of imported goods namely i) I Stat Blood Gas Investigation Cartridges, ii) I Stat Wireless Analysers with printer kit and iii) I Stat Alinity Instruments with accessories.- whether the said goods are classifiable under Customs Tariff Heading 9027 as classified by the Appellant Importer or under CTH 9018, as contended by Revenue and further regarding eligibility of concessional duty/exemption under Notification Nos.24/2005-Cus and 25/2005-Cus, both dated 1st March, 2005.
Conclusion- We find that the heading 9027, which covers instruments for chemical analysis is more specific than CTH 9018, which covers instruments used in medical/surgical science, etc. Further, we find that Rule 3 of General Rules of Interpretation provides that a specific description is to be preferred over a general description. We further find that the Court Below have erred in deciding the classification relying on the facts that the goods in question are mostly used on bedside or in an ICU. Accordingly, following the precedent ruling of this Tribunal in Bayer Pharmaceuticals, we hold that the goods under consideration are appropriately classifiable under CTH 9027. We further hold that the extended period of limitation is not attracted in the facts and circumstances, the issue being wholly interpretational in nature and there being no res judicata in tax matters. Accordingly, the appeal is allowed with consequential benefits and the impugned order is set aside.
FULL TEXT OF THE CESTAT HYDERABAD ORDER
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