9911796707
TMI Blog2015 (12) TMI 1252X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Tribunals order in the appellants own case reported in [2004 (7) TMI 454 - CESTAT, NEW DELHI]. Revenue appealed against the above Tribunals order and Hon’ble Supreme Court upheld the order [2015 (5) TMI 695 - SUPREME COURT] and dismissed the Revenue appeal. - By respectfully following the Apex courts order in the appellants own case, we hold that CPAD is rightly classifiable under Chapter he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred appeal, the Commissioner (Appeals) in his impugned order allowed the appeal and held that CAPD is rightly classified under C TH 9018 against which the Revenue preferred the present appeal. 3. Ld. AR reiterated the grounds of appeal. 4. Ld. Advocate submits that even after the Commissioner (Appeals) order customs has not implemented the OIA and not changed the classification and contin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The relevant portion of the said order is reproduced below:- 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 specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that in the said list at Sl. 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. 3. The appeals are accordingly dismissed as devoid of any merits. 4. The amount which was deposited by the respondent shall be refunded to the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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