Case Law Details
In re M/s Nipro India Corporation Private Limited (GST AAR Maharashtra)
Question 1. Whether on facts and circumstances of the case, the product Dialyzer be treated as ‘Disposable sterilized dialyzer or micro barrier of artificial kidney’ as mentioned under Entry No. 255 of Schedule I to Notification Number 1/2017-Central Tax (Rate), dated 28 June 2017 and Notification Number 1/2017-Integrated Tax (Rate), dated 28 June 2017 (collectively referred to as the ‘Rate Notifications’)
Answer :- Answered in the affirmative.
Question 2. If the said product ‘Dialyzer’ falls under Entry No. 255 of Schedule I to the Rate Notifications, whether it would be classified under Chapter 90 (i.e. Tariff item 9018 90 31) or Chapter 84 (i.e. Tariff item 8421 29 00).
Answer:- The product is classifiable in the tariff item 9018 90 31.
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