https://www.taxtmi.com/caselaws?id=115306 Classification of blood-bank goods turned on their principal and specialised function, not merely their use in medical settings. Plasma expressor, blood collection monitor, platelet agitator, incubator for platelet agitator, temperature control monitor, and hand sealer were treated as specialised blood-bank or transfusion apparatus and classified under Chapter Heading 90.18. Electronic weighing scale remained a weighing apparatus under Sub-heading 8423.10 because it lacked the sensitivity required for Chapter 90 classification. Blood bag refrigerator and blood bag storage cabinet were classified as refrigerating equipment under Sub-heading 8418.10 since their essential character was refrigeration or freezing, despite their blood-bank application. en-us Wed, 23 Feb 2005 00:00:00 +0530 Fri, 25 May 2012 18:03:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115306 Classification of blood-bank goods turned on their principal and specialised function, not merely their use in medical settings. Plasma expressor, blood collection monitor, platelet agitator, incubator for platelet agitator, temperature control monitor, and hand sealer were treated as specialised blood-bank or transfusion apparatus and classified under Chapter Heading 90.18. Electronic weighing scale remained a weighing apparatus under Sub-heading 8423.10 because it lacked the sensitivity required for Chapter 90 classification. Blood bag refrigerator and blood bag storage cabinet were classified as refrigerating equipment under Sub-heading 8418.10 since their essential character was refrigeration or freezing, despite their blood-bank application. Case-Laws Central Excise Wed, 23 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115306