Clinical measuring instruments classified as medical devices, not general measuring rods, securing the applicable GST rate.

Stadiometers and infantometers used in hospitals, medical centres and clinical settings for measuring human height and infant length were classified as medical and diagnostic instruments under tariff item 9018 90 19. The ruling rejected treatment of these goods as general measuring rods or scales under heading 9017, because their specific use was exclusively clinical and medical rather than general-purpose measurement. As a result, the products were held eligible for the GST rate applicable to medical instruments, namely 12%.

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Issues: Whether stadiometer and infantometer are classifiable as medical instruments under tariff item 9018 90 19 and eligible for 12% GST, or as measuring rods and scales under heading 9017.

Analysis: Chapter 90 covers medical, surgical and allied instruments and apparatus. Heading 9018 specifically includes instruments and appliances used in medical, surgical, dental or veterinary sciences, while heading 9017 covers instruments for measuring length that are not specified elsewhere in the chapter. The products in question were found to be used for measuring human height and infant length in hospitals, medical centres and clinical settings. Their nature and use showed that they are medical and diagnostic instruments, not general-purpose measuring rods, tapes or divided scales.

Conclusion: Stadiometer and infantometer fall under tariff item 9018 90 19 as medical instruments used exclusively for clinical and medical purposes, and the classification under heading 9017 was not accepted. The GST rate applicable is 12%.

Final Conclusion: The ruling places both products in the medical-instrument classification under the GST tariff and rejects their treatment as general measuring instruments.

Ratio Decidendi: Goods used exclusively for clinical and medical purposes are classifiable under the specific medical-instrument heading rather than a general heading for measuring instruments.

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