https://www.taxtmi.com/caselaws?id=465558 Medical examination rubber gloves are classified under sub-heading 4015.12, CTI 40151200, because their nature, composition, quality and primary end use show they are goods of a kind used for medical, surgical, dental or veterinary purposes. The ruling applies Chapter 40, the HSN Explanatory Notes and Rule 1 of the General Rules for Interpretation, and treats the specific medical-purpose entry as prevailing over the general residual entries 4015.19 and 4015.90. Single-use gloves intended to protect against cross-contamination in medical examination and diagnostic or therapeutic procedures therefore fall within the specific tariff heading. en-us Tue, 04 Feb 2025 00:00:00 +0530 Wed, 31 Dec 2025 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465558 Medical examination rubber gloves are classified under sub-heading 4015.12, CTI 40151200, because their nature, composition, quality and primary end use show they are goods of a kind used for medical, surgical, dental or veterinary purposes. The ruling applies Chapter 40, the HSN Explanatory Notes and Rule 1 of the General Rules for Interpretation, and treats the specific medical-purpose entry as prevailing over the general residual entries 4015.19 and 4015.90. Single-use gloves intended to protect against cross-contamination in medical examination and diagnostic or therapeutic procedures therefore fall within the specific tariff heading. Case-Laws Customs Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465558