Tariff classification of blood glucose meters turns on essential chemical analysis function, bringing them under Heading 90.27 and exemption.

Blood glucose meters are classified by their essential function of testing blood for glucose content through chemical analysis, so Heading 90.27 prevails over the broader medical-sciences Heading 90.18 under the General Rules for Interpretation. The distinction between meters sold with strips and lancets, and meters sold without them, does not alter the essential character of the goods. On that basis, the meters fall under Heading 90.27 and qualify for exemption under Notification No. 24/05-Cus dated 01.03.2005, while the earlier classification under Heading 90.18 is displaced.

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Issues: Whether blood glucose meters are classifiable under Heading 90.27 as instruments and apparatus for physical or chemical analysis or under Heading 90.18 as instruments and appliances used in medical, surgical, dental or veterinary sciences, and whether the goods are entitled to exemption under Notification No. 24/05-Cus dated 01.03.2005.

Analysis: The essential function of a glucose meter is to draw blood and test it for glucose content, and the resulting measurement is obtained by chemical analysis. The difference between a glucose meter sold with strips and lancets and a meter sold without them does not change the essential character of the goods. Under the General Rules for Interpretation, classification is governed by the terms of the headings and the more specific description must prevail over the broader description. Heading 90.27 specifically covers instruments for chemical analysis, whereas Heading 90.18 is directed to instruments ordinarily used in professional medical practice. The Explanatory Notes to Heading 90.18 also exclude instruments and appliances used to test blood in laboratories, which generally fall under Heading 90.27. On that basis, the goods fall under Heading 90.27.

Conclusion: The glucose meters are classifiable under Heading 90.27 and are eligible for exemption under Notification No. 24/05-Cus dated 01.03.2005.

Final Conclusion: The impugned classification under Heading 90.18 was set aside, and the appellant succeeded on classification as well as the claimed exemption.

Ratio Decidendi: For tariff classification, the specific heading describing the goods by their essential function prevails over a broader medical-sciences heading, and glucose meters performing chemical analysis of blood fall under Heading 90.27.

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