2026-VIL-1103-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs - Classification and applicable IGST Rate on Parts and Accessories of Medical Equipment – Appellant imports various parts and accessories of kidney dialysis machines including continuous renal replacement therapy (CRRT) machine and automated peritoneal dialysis (APD) machine classifying them under Customs Tariff Heading (CTH) 9018 and paying IGST at 12% rate as per serial no. 218 of Schedule-II of Notification no. 01/2017-IT (Rate) dated 28.06.2017 - Department issued a show cause notice contending that the goods should be reclassified under CTH 9033 and IGST is payable at 18% rate under serial no. 423 of the same Notification - Whether parts and accessories of medical devices, suitable for use solely or principally with kidney dialysis apparatus, are classifiable under CTH 9018 or CTH 9033, and whether IGST at 12% or 18% rate is applicable on such goods – HELD - The scope of CTH 9018 covers all types of instruments and appliances used in medical, surgical, dental or veterinary sciences along with their respective parts, while CTH 9033 is a residual entry for parts and accessories not specified or included elsewhere in chapter 90. This classification is supported by Chapter Note 2 to Chapter 90, which stipulates that parts and accessories suitable for use with a particular kind of apparatus are to be classified with the machines, instruments or apparatus of that kind – Further, the CBIC Circular dated 11.10.2019 clarifies that parts and accessories of kidney dialysis apparatus are classifiable along with such apparatus and are chargeable to 12% IGST under serial no. 218 of schedule-II of Notification No. 01/2017 (IT) dated 28.06.2017. The said Circular is binding on Departmental officers. Additionally, the coordinate bench of the Tribunal in the case of Aloka Trivitron Medical Technologies had held identically on the same issue, and the Hon'ble Supreme Court dismissed the Department's appeal against the Tribunal order. The matter is no longer res integra - The impugned order is set aside and the appeal is allowed in favour of the appellants
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