https://www.taxtmi.com/caselaws?id=795488 Blood glucose monitoring systems fall under CTH 9027 8090 as instruments for chemical analysis, rather than under CTH 9018 9099 for medical or surgical instruments. Applying the General Rules for Interpretation and HSN Explanatory Notes, the specific heading for chemical-analysis instruments prevails over the broader medical-instrument heading. Predominant use by individuals outside professional medical practice supports classification under Heading 90.27. The established treatment of glucometers under that heading therefore applies. 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 fall under CTH 9027 8090 as instruments for chemical analysis, rather than under CTH 9018 9099 for medical or surgical instruments. Applying the General Rules for Interpretation and HSN Explanatory Notes, the specific heading for chemical-analysis instruments prevails over the broader medical-instrument heading. Predominant use by individuals outside professional medical practice supports classification under Heading 90.27. The established treatment of glucometers under that heading therefore applies. Case-Laws Customs Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795488