2017 (8) TMI 1397

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..... be classified under CTH 84212900 and thereby denied the benefit of notification - Held that:- The issue stands decided in the case of SANWAR AGARWAL VERSUS COMMISSIONER OF CUSTOMS (PORT) & OTHERS [2016 (4) TMI 621 - CALCUTTA HIGH COURT], where it was held that the natural classification of dialysers should be under CTH 90189031 - benefit of notification cannot be denied - appeal allowed - decided .....

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..... Notification No.12/2012-Cus. dt.17.3.2012. Vide such notification complete exemption from basic customs duty is provided on import of artificial kidneys into India. On 09.05.2013 by Circular No.19/2013-Cus., the department clarified that purifier dialyzers are to be classified under CTH 84212900 and thereby denied the benefit of notification. The appellant paid duty under protest and after adjudi .....

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