Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Customs Tariff Classification | Glucometers Classified as Chemical Analysis Instruments Under CTI 9027 80 90, Not Medical Devices Under 9018 90 99 : CESTAT
CESTAT has ruled that glucometers are instruments for chemical analysis under CTI 9027 80 90, not medical devices under 9018 90 99, making them eligible for nil basic customs duty under Notification 24/2005-Cus. This clarifies a critical classification ambiguity for diagnostic device importers and reinforces the primacy of functional use over product category in tariff interpretation.