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Issues: Whether blood glucose meters and similar diagnostic instruments imported by the assessee were classifiable under Heading 90.27 of the Customs Tariff Act, 1975 or under Heading 90.18, and whether the assessee was entitled to exemption under Notification No. 24/2005-Cus. dated 01.03.2005.
Analysis: The competing tariff entries were examined with reference to the HSN Explanatory Notes and the functional character of the goods. The instruments were found to perform chemical analysis by testing blood for glucose content, and their essential function was not confined to use in professional medical practice. Heading 90.27 was treated as the more specific description for instruments used for chemical analysis, while Heading 90.18 was regarded as a broader heading for medical instruments. The prior Tribunal view on the same product classification was followed, and the matter was treated as settled.
Conclusion: The goods were correctly classifiable under Heading 90.27 of the Customs Tariff Act, 1975, and the assessee was entitled to the benefit of Notification No. 24/2005-Cus. dated 01.03.2005.
Final Conclusion: The demand founded on classification under Heading 90.18 was unsustainable, and the assessee's classification and exemption claim were upheld.
Ratio Decidendi: For glucose meters that perform blood analysis, classification is governed by the specific heading for instruments of chemical analysis, and the exemption attached to that heading follows accordingly.
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