https://www.taxtmi.com/caselaws?id=268134 The Tribunal held that the imported Glucose meters should be classified under Heading 90.27 for instruments for chemical analysis, rather than Heading 90.18. This classification made the goods eligible for exemption under notification No. 24/05-CUS dated 01.03.2005. The Tribunal emphasized the essential function of the Glucose meter in chemical analysis, disregarding the presence of additional components like lancets and test strips. The decision overturned the Commissioner (Appeals)' classification and allowed the appellant's appeal. 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 The Tribunal held that the imported Glucose meters should be classified under Heading 90.27 for instruments for chemical analysis, rather than Heading 90.18. This classification made the goods eligible for exemption under notification No. 24/05-CUS dated 01.03.2005. The Tribunal emphasized the essential function of the Glucose meter in chemical analysis, disregarding the presence of additional components like lancets and test strips. The decision overturned the Commissioner (Appeals)' classification and allowed the appellant's appeal. Case-Laws Customs Wed, 01 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268134