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    <title>2025 (6) TMI 1102 - CESTAT MUMBAI</title>
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    <description>The SC/Tribunal upheld the classification of glucose meters and sensor kits under CTH 9027 80 90, attracting NIL Basic Customs Duty. The ruling emphasized that these devices are instruments for chemical analysis used primarily by individuals, not professional medical instruments. Precedent decisions from the Bombay HC and prior Tribunal rulings supported the specific classification, rejecting the Revenue&#039;s attempt to impose a 5% duty rate.</description>
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