We've upgraded AI Tools on TaxTMI with two powerful modes:
1. Basic • Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI
2. Advanced • Includes everything in Basic • Detailed report covering: - Overview Summary - Governing Provisions [Acts, Notifications, Circulars] - Relevant Case Laws - Tariff / Classification / HSN - Expert views from TaxTMI - Practical Guidance with immediate steps and dispute strategy
• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:
Tribunal classifies 'Manual Breast Pump' as plastic article, not medical device, under CTH 3926. The Tribunal upheld the classification of the 'Manual Breast Pump' under CTH 3926 instead of CTH 9018 as contended by the appellant. It was determined ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tribunal classifies 'Manual Breast Pump' as plastic article, not medical device, under CTH 3926.
The Tribunal upheld the classification of the 'Manual Breast Pump' under CTH 3926 instead of CTH 9018 as contended by the appellant. It was determined that the breast pump, used by lactating mothers for self-use without medical supervision, did not qualify as a medical device under CTH 9018 but rather fell under articles of plastics in CTH 3926. The Tribunal referenced relevant exclusions and Chapter Notes to support this classification, ultimately dismissing the appeal on 24.03.2023.
Issues: The classification of the product 'Manual Breast Pump' under CTH 9018 or CTH 3926.
Details of Judgment:
Issue 1: Classification of the product under CTH 9018 or CTH 3926 The appellant contended that the Manual Breast Pump should be classified under CTH 9018 as a medical device based on its utility, benefits, and registration as a medical device. However, the revenue argued that it is a device for convenience and not a medical instrument. The Tribunal examined the classification criteria and relevant case law. It was noted that the breast pump does not fall under the instruments used in medical sciences as per CTH 9018, as it is a simple device for self-use by lactating mothers without medical supervision. The Tribunal referred to exclusions under HSN 9018 and Chapter Note 1, which further supported the classification under CTH 3926 for articles of plastics. The Tribunal concluded that the breast pump is not used for medical procedures and upheld its classification under CTH 39269090.
Key Points: - The appellant argued for classification under CTH 9018 as a medical device. - The revenue contended that it is a device for convenience, not a medical instrument. - Tribunal found that the breast pump does not fall under instruments used in medical sciences. - Exclusions under HSN 9018 and Chapter Note 1 supported classification under CTH 3926. - Breast pump is a facilitating device for self-use by lactating mothers, not for medical procedures. - Impugned order classifying the breast pump under CTH 39269090 was upheld. - Appeal was dismissed on 24.03.2023.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
• Category-wise results to explore all relevant documents on TaxTMI
Help Us Improve - by giving the rating with each AI Result:
TaxTMI 
TaxTMI 
