(A.K. Sikri and Rohinton Fali Nariman, JJ.)
The Commnr. of Customs, Delhi _____ Appellant
v.
M/s. Baxter (I) Pvt. Ltd. ______________ Respondent
Civil Appeal No. 2837-2839 of 2005, decided on May 8, 2015
The Order of the court was delivered by
Order
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 custom 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-Head ing 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
(B) Accessories of the Medical Equipment at (A) above.
(C) Parts required for the maintenance and spare parts required for the maintenance of the medical equipment at (A) above | Nil
Nil
Nil | 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 was not to be refunded.
———
