Yet another Board Circular Quashed by high Court
IN Circular No. , dated 09.05.2013, the CBEC clarified that the articles, "Disposable Sterilized Dialyzer" and "Microbarrier", as filters would be classified in heading 84.21, subheading 8421.29, tariff item 84212900 - - Other, by application of GRI 1, Note 2 (a) to Chapter 90.
In a recent case decided by the Kerala High Court, the petitioner imported soft shell filter for blood bag. The petitioner claimed classification under chapter heading 9018 90 99 and exemption under Sl.No.309(i) of notification No. dated 17/3/2012.
The Customs Department classified the goods under Chapter heading 8421 2900 based on Note 2(a) of Chapter 90. Reference was made to Board's Circular No.19/2013 wherein it was clarified that filtering apparatus for filtration of blood is classifiable under chapter heading 8421 29 00.
The High Court held that the Circular was not in terms with the statutory provisions and is liable to be set aside.
For more details of the case, please see Breaking News.