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Glucometers are classifiable under CTH 9027 as instruments for physical or chemical analysis because they measure blood glucose by analysing the chemical or enzymatic reaction on the test strip and converting it into a reading. Their medical use does not move them to CTH 9018 where a more specific analytical entry fits, and the device's blood-glucose measurement itself is a diagnostic step. The Tribunal followed earlier CESTAT, Bombay High Court and Supreme Court order authority, upheld the Commissioner (Appeals), and rejected the Revenue's claim for classification under CTH 90189099.
Glucometers are classifiable under CTH 9027 as instruments for physical or chemical analysis because they measure blood glucose by analysing the chemical or enzymatic reaction on the test strip and converting it into a reading. Their medical use does not move them to CTH 9018 where a more specific analytical entry fits, and the device's blood-glucose measurement itself is a diagnostic step. The Tribunal followed earlier CESTAT, Bombay High Court and Supreme Court order authority, upheld the Commissioner (Appeals), and rejected the Revenue's claim for classification under CTH 90189099.
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