https://www.taxtmi.com/caselaws?id=795488 Blood glucose monitoring systems are classifiable under CTH 9027 8090 as instruments used for chemical analysis, rather than under the broader heading for medical or surgical instruments. Applying the General Rules for Interpretation and HSN Explanatory Notes, the specific chemical-analysis heading prevails. The notes state that glucometers are predominantly used outside professional medical practice and that their settled classification under Heading 90.27 applies. The stated classification conclusion favours the assessee. en-us Fri, 03 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795488 Blood glucose monitoring systems are classifiable under CTH 9027 8090 as instruments used for chemical analysis, rather than under the broader heading for medical or surgical instruments. Applying the General Rules for Interpretation and HSN Explanatory Notes, the specific chemical-analysis heading prevails. The notes state that glucometers are predominantly used outside professional medical practice and that their settled classification under Heading 90.27 applies. The stated classification conclusion favours the assessee. Case-Laws Customs Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795488