https://www.taxtmi.com/caselaws?id=791839 Blood glucose meters and similar diagnostic instruments were treated as instruments performing chemical analysis because they test blood for glucose content. Heading 90.27 was applied as the more specific tariff entry, while Heading 90.18 was regarded as a broader medical-instruments heading, so classification under Heading 90.27 was upheld. As the goods fell within that entry, the exemption under Notification No. 24/2005-Cus. also followed, and the demand based on Heading 90.18 was rejected. en-us Fri, 15 May 2026 00:00:00 +0530 Tue, 19 May 2026 08:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791839 Blood glucose meters and similar diagnostic instruments were treated as instruments performing chemical analysis because they test blood for glucose content. Heading 90.27 was applied as the more specific tariff entry, while Heading 90.18 was regarded as a broader medical-instruments heading, so classification under Heading 90.27 was upheld. As the goods fell within that entry, the exemption under Notification No. 24/2005-Cus. also followed, and the demand based on Heading 90.18 was rejected. Case-Laws Customs Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791839