2026-VIL-1645-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs - Classification of accessories of Cell Separator used in blood component collection and therapeutic procedures - Rate of IGST applicable on import thereof - Appellant imported goods such as Platelet Kit and similar items, classified under various tariff items of CTH 9018 and discharged IGST at 12% availing concessional rate under Serial No.218 of Schedule-II of Notification No.01/2017-IT (Rate) - Department alleged that impugned goods fall under Serial No.423 of the said notification attracting IGST at 18%, and proposed reclassification under CTH 9033 - Whether the impugned goods are classifiable under CTH 9018 as claimed by the appellant or under CTH 9033 as held in the impugned order, for determining the appropriate rate of IGST payable, and whether consequent confiscation, redemption fine and penalty are sustainable - HELD - CTH 9018 covers all instruments and appliances used in medical, surgical, dental or veterinary sciences along with their parts under the respective entries, whereas CTH 9033 is the residual entry covering parts and accessories not specified or included elsewhere in Chapter 90, as also evident from Chapter Note 2 to Chapter 90 - Applying General Interpretative Rules, parts and accessories suitable for use in the kidney dialysis apparatus are classifiable under CTH 9018 and not CTH 9033 - Board Circular dated 11.10.2019 clarifies that such parts and accessories of kidney dialysis apparatus, being Continuous Renal Replacement Therapy machine and Automated Peritoneal Dialysis machine, are chargeable to 12% IGST under Serial No.218 of Schedule-II of the said notification - Identical issue already decided in favour of an assessee in a coordinate Bench decision, which decision has been formally accepted by the department after re-examination - Issue held to be no longer res integra - Since appellant has paid IGST at the correct rate of 12% advalorem, no additional IGST is payable – The impugned order is set aside and appeal is allowed
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GST & Customs updates: Sep'26
By CA Vivek Jalan

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