https://www.taxtmi.com/caselaws?id=75354 Classification of a vulcanized-rubber latex bulb used in an intravenous set turns on the specific exclusion in Chapter Note 1(a) to Chapter 90. Although Chapter Note 2(b) generally places suitable parts and accessories with the relevant medical appliance, the exclusion for vulcanized rubber articles used for technical purposes prevails. Heading 4014 and the HSN explanatory notes cover hygienic or pharmaceutical vulcanized-rubber articles, including syringe bulbs and similar items that may also form parts of appliances. The latex bulb is therefore classifiable under Heading 4014, rather than as a medical-appliance part under Heading 9018. 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 Classification of a vulcanized-rubber latex bulb used in an intravenous set turns on the specific exclusion in Chapter Note 1(a) to Chapter 90. Although Chapter Note 2(b) generally places suitable parts and accessories with the relevant medical appliance, the exclusion for vulcanized rubber articles used for technical purposes prevails. Heading 4014 and the HSN explanatory notes cover hygienic or pharmaceutical vulcanized-rubber articles, including syringe bulbs and similar items that may also form parts of appliances. The latex bulb is therefore classifiable under Heading 4014, rather than as a medical-appliance part under Heading 9018. Case-Laws Central Excise Mon, 16 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75354