https://www.taxtmi.com/caselaws?id=793865 Glucometers are classifiable under CTH 9027 as instruments and apparatus for physical or chemical analysis, not under CTH 9018 as medical instruments. The device measures blood glucose through a chemical or enzymatic reaction on the test strip and converts that reaction into a glucose reading, so its essential function is analytical and the measurement itself is part of the diagnostic process. Use in the medical field does not alter the more specific tariff classification based on analytical character. Prior decisions applying Rule 3 of the General Rules for Interpretation and the HSN Explanatory Notes support classification under Heading 90.27. en-us Tue, 23 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793865 Glucometers are classifiable under CTH 9027 as instruments and apparatus for physical or chemical analysis, not under CTH 9018 as medical instruments. The device measures blood glucose through a chemical or enzymatic reaction on the test strip and converts that reaction into a glucose reading, so its essential function is analytical and the measurement itself is part of the diagnostic process. Use in the medical field does not alter the more specific tariff classification based on analytical character. Prior decisions applying Rule 3 of the General Rules for Interpretation and the HSN Explanatory Notes support classification under Heading 90.27. Case-Laws Customs Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793865