https://www.taxtmi.com/caselaws?id=435745 Manual breast pumps are classifiable as plastic articles where their ordinary commercial and functional character is self-use by lactating mothers rather than professional medical use. Heading 9018 applies to instruments and appliances used in medical, surgical, dental or veterinary sciences for specialised purposes such as diagnosis or treatment; a simple device requiring no prescription, medical supervision or practitioner use does not fall within that heading. Product literature or external descriptions identifying breast pumps as medical devices cannot override the heading description, chapter notes, HSN exclusions or the product's actual use. Heading 3926 therefore applies to such plastic breast pumps not otherwise specified. 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 Manual breast pumps are classifiable as plastic articles where their ordinary commercial and functional character is self-use by lactating mothers rather than professional medical use. Heading 9018 applies to instruments and appliances used in medical, surgical, dental or veterinary sciences for specialised purposes such as diagnosis or treatment; a simple device requiring no prescription, medical supervision or practitioner use does not fall within that heading. Product literature or external descriptions identifying breast pumps as medical devices cannot override the heading description, chapter notes, HSN exclusions or the product's actual use. Heading 3926 therefore applies to such plastic breast pumps not otherwise specified. Case-Laws Customs Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435745