Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
