Chemical composition prevails over medical-device classification where tariff entries specifically cover citric acid salts and sodium bicarbonate.

Dry Citrate Powder was held classifiable under HSN 29181590 because it is a chemical composition, not an instrument, appliance or apparatus used in medical or surgical sciences; the specific tariff description for citric acid salts and esters under Chapter 29 therefore applied. Bicarbonate bag was held classifiable under HSN 28363000 because it contains sodium bicarbonate, which falls within the specific inorganic chemical entry for sodium hydrogencarbonate under Chapter 28. In both instances, the claimed medical-device heading under Chapter 90 was rejected, and GST was stated to apply at 18%.

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Issues: (i) Whether Dry Citrate Powder is classifiable under HSN 90189031 as a medical device, or under HSN 29181590 as an organic chemical; (ii) Whether Bicarbonate bag is classifiable under HSN 28363000.

Issue (i): Whether Dry Citrate Powder is classifiable under HSN 90189031 as a medical device, or under HSN 29181590 as an organic chemical.

Analysis: Chapter 90 covers instruments and appliances used in medical or surgical sciences, and HSN 9018 applies to medical instruments, including artificial kidney apparatus. The product in question was found to be a chemical composition and not an instrument, appliance or apparatus. As the relevant words were not defined, their dictionary meaning was applied, and the product did not answer that description. Chapter 29 covers organic chemicals, and HSN 2918 specifically includes salts and esters of citric acid. On the basis of composition and tariff description, the product was held to fall within HSN 29181590.

Conclusion: Dry Citrate Powder is classifiable under HSN 29181590 and is leviable to GST at 18%.

Issue (ii): Whether Bicarbonate bag is classifiable under HSN 28363000.

Analysis: The product was stated to contain sodium bicarbonate. Chapter 28 deals with inorganic chemicals, and HSN 2836 30 00 specifically covers sodium hydrogencarbonate. The product was not found to be an instrument, appliance or apparatus under Chapter 90, and its composition brought it squarely within the specific tariff entry for sodium bicarbonate.

Conclusion: Bicarbonate bag is classifiable under HSN 28363000 and is leviable to GST at 18%.

Final Conclusion: Both products were classified under tariff entries other than the claimed medical-device heading, with the resulting GST liability determined accordingly.

Ratio Decidendi: Where a product is a chemical preparation and not an instrument, appliance or apparatus, medical-device headings under Chapter 90 do not apply, and classification must follow the specific chemical tariff entry matching its composition.

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