AAR: Classifies ‘Dialyser’ under HSN 9018

Maharashtra AAR holds that ‘Dialyser’ used in sterilized form falls under Entry No. 255 of Schedule I to the Rate Notifications and is classifiable under chapter heading 9018 90 31; Finds that while the product does not make up a Renal Dialysis Equipment but it can very definitely be considered as part thereof; Refers to Note 2 to Chapter 90, which provides that “parts and accessories” for machines, apparatus, instruments or articles of said Chapter are to be classifi...