#Essential Character

CESTAT Chennai rules that adding toileting functionality to a wheelchair does not reclassify it as a commode chair under HSN 9402, as long as mobility remains its essential purpose. This clarifies that assistive devices combining multiple health functions retain exemption eligibility under Notification 12/2012-Cus. if their primary design serves mobility for persons with disabilities.

CESTAT holds that imported raw ingredients like Tendofit, Mobilee, and GG Orosoluble must be classified based on their condition at import, not intended use, overturning Department's classification under Chapter 21.