https://www.taxtmi.com/caselaws?id=165999 The Tribunal allowed the appeal, classifying the imported items as medical appliances falling under Tariff Entry 90.17/18 of the Customs Tariff. The Tribunal found that the blood counting chambers were specialized instruments with specific functions for blood counting, supported by evidence of precision and technology involved in their making. The items were considered haemocytometers intended for medical use, leading to the conclusion that they should not be classified as laboratory glassware as contended by the Department. en-us Tue, 18 Jan 1983 00:00:00 +0530 Fri, 22 Aug 2014 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165999 The Tribunal allowed the appeal, classifying the imported items as medical appliances falling under Tariff Entry 90.17/18 of the Customs Tariff. The Tribunal found that the blood counting chambers were specialized instruments with specific functions for blood counting, supported by evidence of precision and technology involved in their making. The items were considered haemocytometers intended for medical use, leading to the conclusion that they should not be classified as laboratory glassware as contended by the Department. Case-Laws Customs Tue, 18 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165999