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TMI Blog2017 (1) TMI 1466X X X X Extracts X X X X X X X X Extracts X X X X ..... ich would fall as merely separation of liquid from colloidal particles to bring it under the purview of Entry 8421 with the aid of last paragraph falling under Entry 8421 (II)(A). The process of hemodialysis or renal dialysis as has been noticed by the CBEC is not something which can be treated merely as passing of a liquid through a semi-permeable membrane leading to separation of liquids by diff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsustainable and is not in terms of the statutory provisions. 2. Heard Adv. Sri Sreelal Warrier, learned standing counsel for CBEC and Adv. Sri Joseph Prabhakar, learned counsel for the respondent. 3. Perusing the impugned judgment and considering the submissions of the learned counsel on either side, we see that it is impermissible either in terms of the clear entries which have been relie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of that enumeration says that the heading also covers dialysers, special type filters consisting essentially of a semi-permeable membrane through which liquids can pass by diffusion and thus be separated from colloidal particles. Immediately we may revert to the residuary part of those provisions which deal with certain general provisions. It, among other things, clearly says that the heading al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... separation from colloidal particles. Hemodialysis or renal dialysis is activity of a different nature and is much more than merely separation from colloidal particles. This is even the substance of the contents of the third paragraph of Ext. P6. 4. In the aforesaid view of the matter, we do not find any way to disagree with the findings of the learned single Judge. We arrive at this conclusion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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