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Judgment
The question involved in the present appeal is as to whether Continuous Ambulatory Peritoneal Dialysis Fluid (CAPD fluid) is medical equipment which attracts nil rate of Customs duty. Not only this position was conceded to by Departmental representative before the Tribunal, even otherwise we find that the aforesaid item is specifically included as medical equipment. Chapter Heading 90 is as follows :
S. No.
Chapter or Heading No. or Sub-Heading No.
Description of goods
Standard rate
Addl. Duty Rate
Condition No.
348
90 or any other
The following goods namely (A) Medical Equipment (excluding) Foley Baloon Catheters) and other Goods specified in List 29
Nil
(B) Accessories of the Medical Equipment at (A) above.
Nil
Nil
(C) Parts required for the maintenance and spare parts required for the maintenance of the medical equipment at (A) above
Nil
Nil
53
On going through the list 29 we find that in the said list at Serial No. 46 CAPD fluid is specifically mentioned. It would, thus, clearly fall within the aforesaid nomenclature, namely, medical equipment and that is no duty was to be paid on the import of this equipment.
The appeals are accordingly dismissed as devoid of any merits.
[The amount which was deposited by the respondent, shall be refunded to the respondent within three months, in accordance with law.]
Text corrected as per Corrigenda, dated 15-5-2015
issued by Supreme Court
and
As per Corrigenda Published in
2016 (331) E.L.T. 320 (11th January, 2016 - Vol. 331 : Part 2)]