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The product 'Dialyzer' is classificable under HSN 9018 9031.

Classification of Goods — The Applicant is engaged in the manufacturing of medical equipments such as dialyzers, blood tubing sets, arterial fistulas, syringes and needles and the goods manufactured by the Applicant are sold within India and also exported outside India. The Applicant sought advance Ruling to determine the classification of the product ”Dialyzer“. Authority Ruled out that the product ”Dialyzer“ be treated as ’Disposable sterilized dialyzer or micro barrier of artificial kidney‘ and same is classifiable in the tariff item 9018 9031. — Nipro India Corporation Private Limited, In Re… [2019] 15 TAXLOK.COM 100 (AAR-Maharashtra)

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