https://www.taxtmi.com/caselaws?id=268134 Blood glucose meters are classified by their essential function of testing blood for glucose content through chemical analysis, so Heading 90.27 prevails over the broader medical-sciences Heading 90.18 under the General Rules for Interpretation. The distinction between meters sold with strips and lancets, and meters sold without them, does not alter the essential character of the goods. On that basis, the meters fall under Heading 90.27 and qualify for exemption under Notification No. 24/05-Cus dated 01.03.2005, while the earlier classification under Heading 90.18 is displaced. en-us Wed, 01 Apr 2015 00:00:00 +0530 Thu, 25 Feb 2016 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268134 Blood glucose meters are classified by their essential function of testing blood for glucose content through chemical analysis, so Heading 90.27 prevails over the broader medical-sciences Heading 90.18 under the General Rules for Interpretation. The distinction between meters sold with strips and lancets, and meters sold without them, does not alter the essential character of the goods. On that basis, the meters fall under Heading 90.27 and qualify for exemption under Notification No. 24/05-Cus dated 01.03.2005, while the earlier classification under Heading 90.18 is displaced. Case-Laws Customs Wed, 01 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268134