https://www.taxtmi.com/caselaws?id=75354 A latex bulb used as an accessory in an intravenous set was held to be classifiable under Heading 4014 as a hygienic or pharmaceutical article of vulcanized rubber, not under Heading 9018 as a part of a medical appliance. Although parts and accessories may generally follow the medical appliance under Chapter Note 2(b) of Chapter 90, Chapter Note 1(a) excludes vulcanized rubber articles of the kind used for technical uses from Chapter 90. The HSN notes to Heading 4014 cover items such as syringe bulbs and similar rubber articles, including those forming parts of other appliances. The article therefore fell within Heading 4014. en-us Mon, 16 Mar 2009 00:00:00 +0530 Fri, 09 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75354 A latex bulb used as an accessory in an intravenous set was held to be classifiable under Heading 4014 as a hygienic or pharmaceutical article of vulcanized rubber, not under Heading 9018 as a part of a medical appliance. Although parts and accessories may generally follow the medical appliance under Chapter Note 2(b) of Chapter 90, Chapter Note 1(a) excludes vulcanized rubber articles of the kind used for technical uses from Chapter 90. The HSN notes to Heading 4014 cover items such as syringe bulbs and similar rubber articles, including those forming parts of other appliances. The article therefore fell within Heading 4014. Case-Laws Central Excise Mon, 16 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75354