Arijit Banerjee, J. - (1.) In this writ application the petitioner challenges the legality and/or validity of Circular No. dated 9th May, 2013 issued by the Central Board of Excise and Customs, Ministry of Finance, (Department of Revenue), Government of India relating to classification of Filters referred to as 'Disposable Sterilized Dialyzer' and 'Microbarrier' for filtering blood. The said two medical appliances were earlier covered under Tariff Item 90189031 which pertain to "Renal dialysis equipment (artificial kidneys, kidney machines and dialysers)". By the circular impugned in this application, it was directed the aforesaid two articles namely 'Disposable Sterilized Dialyzer' and 'Microbarrier' are classifiable under Heading 84.21 Sub Heading 8421.29 and Tariff Item 84212900, attracting a higher rate of customs duty. The petitioner has also claimed refund of the differential duty collected by the authorities by classifying the goods imported by the petitioner under Customs Tariff Heading (in short CTH) 84212900. The case of the petitioner: - -
(2.) In course of his business, the petitioner imported accessories for hemodialysis i.e. 'Hollow Fiber Dialyzer' and 'Blood Tubing Line' and filed a bill of entry bearing No. 8138969 dated 29th January, 2015 along with necessary documents namely invoice, packing list, bill of lading, etc. for clearance of the goods for home consumption. The said goods were declared under CTH 90189031.
(3.) The Department withheld the Hollow Fiber Dialyzers on the plea that the said goods have to be classified under CTH 84212900 in terms of Circular No. dated 9th may, 2013 instead of CTH 90189031.;