https://www.taxtmi.com/caselaws?id=435745 The Tribunal upheld the classification of the 'Manual Breast Pump' under CTH 3926 instead of CTH 9018 as contended by the appellant. It was determined that the breast pump, used by lactating mothers for self-use without medical supervision, did not qualify as a medical device under CTH 9018 but rather fell under articles of plastics in CTH 3926. The Tribunal referenced relevant exclusions and Chapter Notes to support this classification, ultimately dismissing the appeal on 24.03.2023. en-us Fri, 24 Mar 2023 00:00:00 +0530 Tue, 14 Apr 2026 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435745 The Tribunal upheld the classification of the 'Manual Breast Pump' under CTH 3926 instead of CTH 9018 as contended by the appellant. It was determined that the breast pump, used by lactating mothers for self-use without medical supervision, did not qualify as a medical device under CTH 9018 but rather fell under articles of plastics in CTH 3926. The Tribunal referenced relevant exclusions and Chapter Notes to support this classification, ultimately dismissing the appeal on 24.03.2023. Case-Laws Customs Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435745