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Issues:
Whether 'Clark Biocampatible Haemoperfusion Cartridges' qualify as accessories of Haemodialysers under Notification No. 208/81 and OGL in Appendix 6(36), List 2, Item 29 of the I.T.C. Policy for 1990-93. Analysis: The case involved a dispute regarding the classification of 'Clark Biocampatible Haemoperfusion Cartridges' for customs duty assessment. The appellant imported these cartridges and claimed them as parts of Haemodialysers at nil duty under specific notifications. The Additional Collector of Customs, in the impugned order, rejected this classification, stating that the cartridges were not accessories of Haemodialysers based on manufacturers' information and medical certificates. The appellants argued that the cartridges were filtration accessories for efficient filtration of larger compounds. They presented manuals, articles, and certificates from hospitals to support their claim. Upon review, the Tribunal found that the Additional Collector's conclusion was not supported by relevant manufacturers' literature, instructions for use, and certificates from hospitals. The Tribunal noted that the 'Clark Biocampatible Haemoperfusion System' literature highlighted the unique capabilities of Haemoperfusion in removing harmful substances more efficiently and safely than Haemodialysers. The Tribunal also observed that the cartridges could be used independently or in conjunction with Haemodialysis systems, indicating their accessory nature. The Tribunal considered certificates from medical specialists, including Dr. Panse and Dr. Kirpalani, which emphasized the similar functions of Haemoperfusion and Haemodialysers in purifying blood by removing toxic substances. Dr. Panse specifically stated that the cartridges could be considered allied accessories of Haemodialysis machines. Dr. Kirpalani highlighted various blood purification procedures that are akin to Haemodialysis, supporting the appellants' argument. Based on the evidence and submissions, the Tribunal agreed with the appellants that the imported cartridges were indeed accessories of Haemodialysers and fell under the relevant notifications for duty assessment. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellant.
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