2026-VIL-1095-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs - Classification of blood glucose monitoring system – Respondent-SEZ imported blood glucose monitoring systems classified under Customs Tariff Item 90278090 as instruments for chemical analysis at Nil Basic Customs Duty - Revenue sought to reclassify them under CTI 90189099 as medical diagnostic instruments attracting 5% duty - Whether glucometers/blood glucose monitoring systems merit classification under CTH 9027 (instruments for physical or chemical analysis) or under CTH 9018 (instruments used in medical, surgical, dental or veterinary sciences) – HELD - Glucometers performs chemical analysis of blood glucose levels through electrochemical or enzymatic reactions occurring on the test strip, which constitutes its primary scientific function. The fact that an instrument is used in the field of medicine does not by itself place it under CTH 9018 where a heading describing its analytical function is available. The measurement of blood glucose level by a glucometer is itself the diagnostic step integral to clinical use and the analytical function of the device is not divorced from its medical purpose. Rule 3(a) of the General Rules for the Interpretation of the Customs Tariff applies with the more specific heading being CTH 9027 describing the analytical nature rather than CTH 9018 describing its field of application. This classification is supported by consistent precedents - The appeal filed by Revenue is dismissed and the Commissioner (Appeals) order is upheld
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