2026-VIL-1667-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Classification of imported cuvettes used with an in-vitro diagnostic analyser - Appellant imported goods described as micro cuvettes for use with an Analyser under a self-assessed Bill of Entry, classifying them under CTH 9027 9090 - Department alleged that the goods were consumable/disposable in nature and could not be treated as parts or instruments, and were more appropriately classifiable under CTI 3926 9099 - Whether the imported cuvettes, being specially designed for use with a particular analytical instrument, merit classification as 'parts' under CTH 9027 9090 in terms of Note 2(b) to Chapter 90, or as an article of plastic under the residuary entry CTI 3926 9099 - HELD - A similar item was examined by the Bench in an earlier decision and found classifiable as a 'part' of a machine under CTI 9027 9090 and not as an article of plastic - Chapter 90 Note 2(b) provides that parts and accessories suitable for use solely or principally with a particular kind of machine, instrument or apparatus are to be classified with that machine, instrument or apparatus, and permanent physical attachment is not required - A part is an essential component of the whole without which the whole cannot function, and the relevant criteria for determining whether an item qualifies as a part include operational necessity, being an integral component, physical installation and common trade usage - 'Disposable' and 'consumable' are not synonymous, and single use, short durability or disposal after use does not by itself preclude an article from being a part or accessory - The imported cuvettes are not ordinary plastic containers but are specially designed to enable accurate analysis through the Analyser. The Revenue has not established any practical use of the goods with instruments other than the Analyser or for general use as a plastic article - These characteristics are integral to the analytical function of the Analyser and satisfy the essential characteristics of a part, and classification must be determined by the goods' objective characteristics and function rather than merely by material of manufacture - Applying Chapter 90 Note 2(b), the goods are classifiable under CTI 9027 9090. The classification adopted by appellant is upheld. Since the classification is decided in favour of the appellant, the question of interest, confiscation and penalty does not arise - The impugned order is set aside and the appeal is allowed
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GST & Customs updates: Sep'26
By CA Vivek Jalan

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