2026-VIL-858-CESTAT-DEL-CU
  1. Home
  2. 2026-VIL-858-CESTAT-DEL-CU

CUSTOMS CESTAT Cases

Customs - Classification of Blood Glucose Meters and Related Medical Diagnostic Instruments – Appellant imported blood glucose meters, urine analyzers, and blood gas analyzers during the specified period and classified them under Customs Tariff Item 9027 80 90 (instruments for physical or chemical analysis) at nil basic Customs duty under Notification No. 24/2005-Cus. - Revenue issued notice reclassifying the goods under Customs Tariff Item 90189099 (medical instruments) and demanding differential duty with penalty, contending that glucose meters are medical diagnostic instruments rather than laboratory analytic instruments – Whether blood glucose meters should be classified under heading 9027 (instruments for chemical analysis) or heading 9018 (medical, surgical instruments) – HELD – The Heading 9027 is more specific than heading 9018 as it directly covers instruments for chemical analysis. The HSN Explanatory Note to heading 9018 expressly excludes instruments and appliances in laboratories to test blood, directing such items to heading 9027 - Further, glucose meters are primarily used by individuals at home and in workplaces rather than exclusively in professional medical practice, thereby falling outside the scope of heading 9018 - The consistent precedent established in the cases of Bayer Pharmaceuticals and Abbott Healthcare, which had been affirmed by the Apex Court, is that glucose meters are classifiable under heading 9027 – The Glucose meters merit classification under CTI 90278090 and entitled the benefit of Notification No.24/2005-cus dated 01.03.2005 - The impugned order is set aside and the appeal is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GSTAT Appeal filed wrongly...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?