- (1.) The question involved in the present appeal is as to whether Continuous Ambulatory Peritoneal Dialysis Fluid (CAPD fluid) is medical equipment which attracts nil rate of Customs duty. Not only this position was conceded to by Departmental representative before the Tribunal, even otherwise we find that the aforesaid item is specifically included as medical equipment. Chapter Heading 90 is as follows : S. No. Chapter or Heading No. or Sub-Heading No. Description of goods Standard rate Addl. Duty Rate Condition No. 348 90 or any other The following goods namely (A) Medical Equipment (excluding) Foley Baloon Catheters) and other Goods specified in List 29 Nil (B) Accessories of the Medical Equipment at (A) above. Nil Nil (C) Parts required for the maintenance and spare parts required for the maintenance of the medical equipment at (A) above Nil Nil 53
(2.) On going through the list 29 we find that in the said list at Serial No. 46 CAPD fluid is specifically mentioned. It would, thus, clearly fall within the aforesaid nomenclature, namely, medical equipment and that is no duty was to be paid on the import of this equipment.
(3.) The appeals are accordingly dismissed as devoid of any merits.;