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        Customs

        Imported blood glucose meters and similar diagnostic instruments...

        Specific tariff heading for chemical analysis instruments prevailed over general medical entry, preserving exemption for imported glucometers.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Imported blood glucose meters and similar diagnostic instruments were held classifiable under Heading 90.27 as instruments for chemical analysis, rather than under the more general medical instruments entry in Heading 90.18. The Tribunal applied the specific-over-general classification principle, followed its earlier view in Bayer Pharmaceuticals and Abbott Healthcare, and noted that view stood affirmed by the Supreme Court. On that basis, the goods were correctly classified under CTI 90278090 and the exemption under Notification No. 24/2005-Cus. was available. The reclassification in the impugned order was rejected, and the differential duty demand and penalty were set aside.
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