https://www.taxtmi.com/caselaws?id=398467 The Gujarat AAR held that a micromanipulator system used for intracytoplasmic sperm injection is classifiable under tariff item 9011 as a compound optical microscope, not under tariff item 9018 as a medical instrument or appliance. Applying the Customs Tariff classification rules and the explanatory notes to Chapters 90, the authority found that the system functions only in conjunction with a microscope and that the microscope is the essential constituent for the procedure. The product therefore falls under the more specific microscope heading, with GST payable at the rate prescribed for compound optical microscopes under the relevant notification entries. en-us Thu, 02 Jul 2020 00:00:00 +0530 Thu, 20 Mar 2025 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398467 The Gujarat AAR held that a micromanipulator system used for intracytoplasmic sperm injection is classifiable under tariff item 9011 as a compound optical microscope, not under tariff item 9018 as a medical instrument or appliance. Applying the Customs Tariff classification rules and the explanatory notes to Chapters 90, the authority found that the system functions only in conjunction with a microscope and that the microscope is the essential constituent for the procedure. The product therefore falls under the more specific microscope heading, with GST payable at the rate prescribed for compound optical microscopes under the relevant notification entries. Case-Laws GST Thu, 02 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398467