Imported Second-Hand Medical Devices with 5+ Years’ Residual Life Exempt from ‘Waste’ Definition

Nano Hospitals Pvt Ltd Vs Principal Commissioner of Customs (CESTAT Hyderabad)

The case of Nano Hospitals Pvt Ltd vs Principal Commissioner of Customs, adjudicated by CESTAT Hyderabad, centers on the importation of second-hand medical devices. The appellant, a multi-specialty hospital, sought clearance for various medical equipment. However, customs authorities deemed these imports as hazardous waste, leading to a legal battle.

The crux of the dispute lies in the classification of the imported medical devices. Customs authorities argued that the items fell under Basel No. B1

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