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MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
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Blood glucose monitoring systems are classifiable as instruments for chemical analysis under CTH 9027 8090, rather than under the general heading for medical and surgical instruments in CTH 9018 9099. The article notes that the specific heading 90.27 prevails under the General Rules for Interpretation and the HSN Explanatory Notes. It further states that the explanatory notes to heading 90.18 do not support classification as medical instruments because glucose meters are principally used by individuals and not exclusively in professional practice. The reclassification and consequential demand were set aside.
Blood glucose monitoring systems are classifiable as instruments for chemical analysis under CTH 9027 8090, rather than under the general heading for medical and surgical instruments in CTH 9018 9099. The article notes that the specific heading 90.27 prevails under the General Rules for Interpretation and the HSN Explanatory Notes. It further states that the explanatory notes to heading 90.18 do not support classification as medical instruments because glucose meters are principally used by individuals and not exclusively in professional practice. The reclassification and consequential demand were set aside.
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