2017 (11) TMI 787 - AT - Customs

Classification of imported goods - Toraymyxin Single Unit Cartridge (Dialyser Blood Filter) - classified under CTH 9018 90 31 or under CTH 8421 29 00? - Held that - the item is used to medically treat sepsis. The item is also called endotoxin removal catridge (Toraxymin) - the subject item is in the category of bloodfiltration or haemofiltration item/instrument. Therefore, within the same chapter heading, its right classification appears to be CTH 9018 90 33, which covers Haemofiltration instruments - the item is to be classified under CTH 9018 90 33 - appeal dismissed - decided against Revenue.

Summary

Issues:
1. Classification of goods imported by M/s. LG Life Sciences India Pvt. Ltd.
2. Appeal against Orders-in-Appeal number 525/2014 and number 1161/2015 passed by Commissioner of Customs (Appeals).

Analysis:
1. The case involved a dispute over the classification of goods imported by M/s. LG Life Sciences India Pvt. Ltd. The goods in question were declared as 'Toraymyxin Single Unit Cartridge (Dialyser Blood Filter).' The Dy. Commissioner of Customs classified the goods under CTH 8421 29 00, while the importer claimed classification under CTH 9018 90 31. The Commissioner of Customs (Appeals) held that the goods should be classified under CTH 9018 90 99. The Tribunal analyzed the properties and usage of the item and concluded that the appropriate classification should be under CTH 9018 90 33, covering Haemofiltration instruments.

2. The Tribunal considered two Orders-in-Appeal: number 525/2014 and number 1161/2015. Regarding Order number 525/2014, the Tribunal found it inconsequential as another Order-in-Appeal dated 4-8-2015 had been passed on merits for the same goods. Therefore, the Tribunal set aside the order dated 16-6-2014. In the case of Order number 1161/2015, passed on merits by the Commissioner (Appeals), the Tribunal upheld the classification under CTH 9018 90 33, dismissing the Revenue's appeal against this order.

3. The Tribunal carefully considered the submissions from both parties and reviewed the literature provided by the respondent to determine the appropriate classification for the imported goods. The decision was based on the nature and use of the item, ultimately leading to the classification under CTH 9018 90 33. The Tribunal emphasized the importance of accurate classification based on the characteristics and purpose of the goods, ensuring compliance with the Customs Tariff.

4. In conclusion, the Tribunal allowed Revenue's Appeal No. C/54826/2014 and dismissed Appeal No. C/54204/2015. The judgment highlighted the significance of proper classification of goods for customs purposes and the need for a thorough analysis of the item's properties and intended use to determine the correct classification under the Customs Tariff.