Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Tariff Unit
Circular No.19 / 2013 - Customs
229-A, North Block, New Delhi
9th May, 2013
To
All Chief Commissioners of Customs/ Customs (Prev.)/ C&CE,
All Commissioners of Customs / Customs (Prev.) / C&CE
All Directors General of CBEC,
All Commissioners of Customs & Central Excise (Appeals).
Sir / Madam,
Subject: Classification of Filters referred to as “Disposable Sterilized
Dialyzer” and “Microbarrier”: for filtering blood” - regarding
Doubts have been raised regarding classification of the filters referred to as
“Disposable Sterilized Dialyzer” and “Microbarrier”: for filtering blood,
whether under heading 9018, in tariff item 90189031 which provides for “renal
dialysis equipment (artificial kidneys, kidney machines and dialysers)” or under
8421 in tariff item 84212900 as –“Other”, filter.
- Brief product description is as follows:
(A) Disposable Sterilized Dialyzer: is a disposable dialyzer sterilized with
ethylene oxide; it consists of a 25-cm-long cylindrical casing, of rigid
plastics, with stoppers at both ends and two 3-cm threaded tubes 19 cm apart on
one side; the stoppers and tubes are also made of rigid plastics. The article
contains hollow fibres and is presented packed in a flexible plastic wrapper. In
order to function, the article has to be connected, by means of a circuit of
tubes, to a special appliance (probably an artificial kidney) which enables the
blood and the dialysate to circulate and toxic matter to be evacuated.
(B) Microbarrier: consist essentially of a filtration mesh of materials like
polyester in a transparent housing designed for filtering blood. Microaggregates
consisting of leukocytes, platelets, cell fragments and proteins, in sizes
ranging from 30 to 200µm, are removed from stored blood.
The aforesaid product description is illustrative in nature for the purpose of
classification of similar / identical goods in the First Schedule of Customs
Tariff Act, 1975.
- The available information reveals that, in medicine, Dialysis is also called Hemodialysis, Renal Dialysis, or Kidney Dialysis. It involves the process of
removing blood from a patient whose kidney functioning is faulty, purifying the
blood by dialysis, and returning it to the patient’s bloodstream. The
hemodialyzer or artificial kidney is a machine that provides a means for
removing certain undesirable substances from the blood or of adding needed
components to it. By these processes the apparatus can control the acid-balance
of the blood and its content of water and dissolved materials. In fact,
Dialysis, a technique frequently used in biochemistry, is a membrane-separation
method used for removing dissolved salts from solutions of proteins or other
large molecules. As seen the complete machine which performs this process is
classifiable in subheading 9018.90 which reads as, “other instruments and
appliances”.
- The complete blood purifying system i.e., blood and dialysis fluid
circulation systems consists of semipermeable membrane, entire process monitor
and controller, etc., is covered in tariff item 90189031 which provides for
“renal dialysis equipment (artificial kidneys, kidney machines and dialysers)”.
It includes the aforementioned “Disposable Sterilized Dialyzer” and / or “Microbarrier”.
They find use as filters and qualify as parts of blood purifying system of
subheading 9018.90. Therefore, as required by Chapter Note 2 (a) to Chapter 90,
the question to be decided is whether these parts or accessories of blood
purifying system are included in any of the headings of Chapter 90 or of Chapter
84, 85 or 91.
- In this regard, the classification of goods in First Schedule of the Customs
Tariff Act, 1975 is governed by the principles contained in the General Rules
for the Interpretation (GRI) of Import Tariff. The GRI 1 provides that “the
titles of Sections, Chapters and sub-chapters are provided for ease of reference
only; for legal purposes, classification shall be determined according to the
terms of the headings and any relative Section or Chapter Notes..” In accordance
with Rule 1 and Note 2 (a) to Chapter 90, subject to Note 1 to Chapter 90,
“parts and accessories for machines, apparatus, instruments or articles of this
Chapter,.. which are goods included in any of the headings of this Chapter or of
Chapter 84, 85 or 91 (other than heading No. 84.85, 85.48 or 90.33) are in all
cases to be classified in their respective headings; … ”. Further, the second
paragraph of Part III of the HS General Explanatory Note to Chapter 90, gives
guidance for the application of Chapter Note 2(a) to this Chapter. According to
this Note, “parts which in themselves constitute articles falling in any
particular heading of Chapter 90, 84, 85 or 91 are in all cases to be classified
in their respective headings”.
- The heading 84.21 covers, inter alia, filtering or purifying machinery and
apparatus for liquids. Therefore, in accordance with the stipulation mentioned
in paragraph 5 above, the aforementioned articles, viz. “Disposable Sterilized
Dialyzer” and “Microbarrier”, are classifiable in heading 84.21, subheading
8421.29, and tariff item 84212900.
- To sum up, it is clarified that both the articles, viz. “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 this regard, suitable instructions may be issued to field formations for
strict compliance.
Yours faithfully,
(Subodh Singh),
OSD (Customs), Tariff Unit
Fax: 011 – 23092173
F.No. 528/90/2012-STO (TU)
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