https://www.taxtmi.com/caselaws?id=752850 Insulated plastic vaccine carriers and blood storage boxes specially designed to WHO, UNICEF and Ministry specifications were classifiable under heading 9018 as medical instruments and appliances, not under heading 3923 as insulated plastic packing articles. Their intended use for carrying and storing vaccines and blood at controlled temperature, together with the chapter note excluding Chapter 90 articles from Chapter 39, made the medical heading more specific. The analysis also relied on explanatory notes recognising blood-related containers and treated Rule 3(c) as unnecessary because the goods were already more specifically covered by heading 9018. The Revenue's challenge to the classification failed and the Commissioner's deletion of the demand was not disturbed. en-us Thu, 16 May 2024 00:00:00 +0530 Sat, 04 Jan 2025 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752850 Insulated plastic vaccine carriers and blood storage boxes specially designed to WHO, UNICEF and Ministry specifications were classifiable under heading 9018 as medical instruments and appliances, not under heading 3923 as insulated plastic packing articles. Their intended use for carrying and storing vaccines and blood at controlled temperature, together with the chapter note excluding Chapter 90 articles from Chapter 39, made the medical heading more specific. The analysis also relied on explanatory notes recognising blood-related containers and treated Rule 3(c) as unnecessary because the goods were already more specifically covered by heading 9018. The Revenue's challenge to the classification failed and the Commissioner's deletion of the demand was not disturbed. Case-Laws Customs Thu, 16 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752850