Blood-bank equipment classification turns on principal function, with specialised transfusion devices under Chapter 90 and general equipment elsewhere.

Classification of blood-bank goods turned on their principal and specialised function, not merely their use in medical settings. Plasma expressor, blood collection monitor, platelet agitator, incubator for platelet agitator, temperature control monitor, and hand sealer were treated as specialised blood-bank or transfusion apparatus and classified under Chapter Heading 90.18. Electronic weighing scale remained a weighing apparatus under Sub-heading 8423.10 because it lacked the sensitivity required for Chapter 90 classification. Blood bag refrigerator and blood bag storage cabinet were classified as refrigerating equipment under Sub-heading 8418.10 since their essential character was refrigeration or freezing, despite their blood-bank application.

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Issues: (i) whether plasma expressor, blood collection monitor, platelet agitator and incubator for platelet agitator were classifiable under Chapter Heading 90.18 as medical apparatus or under Sub-heading 9027.00 as laboratory instruments; (ii) whether electronic weighing scale was classifiable under Sub-heading 8423.10 or under Chapter Heading 90.18; (iii) whether temperature control monitor was classifiable under Chapter Heading 90.18 or under Sub-heading 9025.00; (iv) whether blood bag refrigerator and blood bag storage cabinet were classifiable under Sub-heading 8418.10 or under Chapter Heading 90.18; (v) whether hand sealer was classifiable under Chapter Heading 90.18 or under Sub-heading 8203.00.

Issue (i): whether plasma expressor, blood collection monitor, platelet agitator and incubator for platelet agitator were classifiable under Chapter Heading 90.18 as medical apparatus or under Sub-heading 9027.00 as laboratory instruments

Analysis: The items were found to be specialised blood-bank and transfusion equipment and not laboratory instruments for testing blood, tissue, fluids or urine. Plasma expressor separated plasma safely from whole blood, blood collection monitor ensured controlled collection and mixing with anticoagulant, platelet agitator maintained viable platelets under controlled agitation, and the incubator provided the required environment for the agitator. Their dominant function was in medical science and transfusion care, not diagnostic testing.

Conclusion: The items were classifiable under Chapter Heading 90.18 and not under Sub-heading 9027.00, in favour of the Assessee.

Issue (ii): whether electronic weighing scale was classifiable under Sub-heading 8423.10 or under Chapter Heading 90.18

Analysis: The electronic weighing scale was described as an apparatus for weighment up to 1000 gms with the stated accuracy. Classification under Chapter 90 was unavailable because only balances of the prescribed higher sensitivity could enter the claimed heading. Its essential character remained that of a weighing apparatus.

Conclusion: The classification under Sub-heading 8423.10 was upheld, against the Assessee.

Issue (iii): whether temperature control monitor was classifiable under Chapter Heading 90.18 or under Sub-heading 9025.00

Analysis: The temperature control monitor was a microprocessor-based unit designed for blood bank operations and performed both monitoring and control functions by sensing temperature fluctuations and actuating the compressor, fan or heater as required. It was therefore not a mere measuring instrument like a thermometer or hygrometer, but a specialised medical-blood-bank appliance.

Conclusion: The item was classifiable under Chapter Heading 90.18 and not under Sub-heading 9025.00, in favour of the Assessee.

Issue (iv): whether blood bag refrigerator and blood bag storage cabinet were classifiable under Sub-heading 8418.10 or under Chapter Heading 90.18

Analysis: Although used in blood banks, these items essentially performed refrigeration or freezing functions. Their character was that of refrigerating equipment, which governed classification rather than their use in a blood-bank setting.

Conclusion: The classification under Sub-heading 8418.10 was upheld, against the Assessee.

Issue (v): whether hand sealer was classifiable under Chapter Heading 90.18 or under Sub-heading 8203.00

Analysis: The hand sealer was a specially designed medical tool used only for sealing donor tubes of blood bags while preserving sterility and preventing damage to blood cells. Its specific design and exclusive function distinguished it from a general hand tool.

Conclusion: The item was classifiable under Chapter Heading 90.18 and not under Sub-heading 8203.00, in favour of the Assessee.

Final Conclusion: The appeal succeeded only in respect of the specialised blood-bank apparatus and the hand sealer, while the classifications of the weighing scale and the refrigerating equipment were maintained.

Ratio Decidendi: Classification depends on the principal and specialised function of the goods, and blood-bank equipment having an essential medical use is classifiable under Chapter Heading 90.18 unless it is shown to be a laboratory testing instrument, a general weighing device, or ordinary refrigerating equipment.

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