Tariff classification of a manual breast pump turns on its ordinary functional character, not descriptive literature or medical-device labeling.

Tariff classification depends on the product's ordinary commercial and functional character, not on descriptive literature alone. A manual breast pump was treated as a simple self-use device for lactating mothers, with no need for medical supervision, prescription, or professional use, so it did not fall within Heading 9018 for medical instruments or appliances. The chapter notes and HSN exclusions supported that view, and Heading 3926 covered the article as a plastic product not elsewhere specified. The classification under Heading 3926 was therefore upheld.

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Issues: Whether a manual breast pump is classifiable under Heading 9018 as an instrument or appliance used in medical sciences, or under Heading 3926 as an article of plastics.

Analysis: Classification was determined by the nature, use, and ordinary understanding of the product. Heading 9018 covers instruments and appliances used in medical, surgical, dental or veterinary sciences, generally for professional medical use, diagnosis, treatment, or similar specialised purposes. The manual breast pump was found to be a simple self-use device for lactating mothers, not requiring medical supervision, prescription, or use by a medical practitioner. Product literature and external descriptions of breast pumps as medical devices were held insufficient to control classification. The chapter notes and HSN exclusions also supported the view that the product did not fit within Heading 9018, while Heading 3926 covered articles of plastics not elsewhere specified.

Conclusion: The manual breast pump was correctly classified under Heading 3926 and not under Heading 9018, and the classification adopted by the revenue was upheld.

Final Conclusion: The appeal failed because the disputed product was held to be a plastic article for self-use rather than a medical instrument or appliance.

Ratio Decidendi: For tariff classification, the decisive test is the product's ordinary commercial and functional character, and descriptive literature cannot by itself override the heading description or establish classification as a medical device.

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