https://www.taxtmi.com/caselaws?id=779604 The Bombay HC considered whether interim protection should be granted against an advance ruling classifying glucometers under Heading 9018 rather than Heading 9027. The Court noted that earlier decisions had already treated glucometers as classifiable under Heading 9027 and that the impugned ruling had not meaningfully addressed those authorities. It also observed that classification under Heading 9018 increased the importer's duty burden compared with competitors, while recognising the need to protect revenue because the differential duty was 5%. On a prima facie assessment, the importer established a case for interim relief, and the stay was granted pending final disposal of the appeal, with provisional clearance permitted. en-us Wed, 01 Oct 2025 00:00:00 +0530 Sat, 29 Nov 2025 12:02:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779604 The Bombay HC considered whether interim protection should be granted against an advance ruling classifying glucometers under Heading 9018 rather than Heading 9027. The Court noted that earlier decisions had already treated glucometers as classifiable under Heading 9027 and that the impugned ruling had not meaningfully addressed those authorities. It also observed that classification under Heading 9018 increased the importer's duty burden compared with competitors, while recognising the need to protect revenue because the differential duty was 5%. On a prima facie assessment, the importer established a case for interim relief, and the stay was granted pending final disposal of the appeal, with provisional clearance permitted. Case-Laws Customs Wed, 01 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779604