https://www.taxtmi.com/caselaws?id=799586 Specially designed STA micro-cuvettes used solely with coagulation analysers fall within CTI 9027 9090 as parts or accessories under Chapter 90 Note 2(b), rather than CTI 3926 9099 as other plastic articles. Their dedicated configuration, absence of an established general laboratory use, and steel ball's interaction with the analyser's magnetic sensing mechanism establish functional integration necessary to determine coagulation time. The plastic outer body does not control classification, and single-use or disposable status does not prevent classification as an instrument part or accessory. Residual Heading 3926 does not apply where Chapter 90 specifically covers the goods. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799586 Specially designed STA micro-cuvettes used solely with coagulation analysers fall within CTI 9027 9090 as parts or accessories under Chapter 90 Note 2(b), rather than CTI 3926 9099 as other plastic articles. Their dedicated configuration, absence of an established general laboratory use, and steel ball's interaction with the analyser's magnetic sensing mechanism establish functional integration necessary to determine coagulation time. The plastic outer body does not control classification, and single-use or disposable status does not prevent classification as an instrument part or accessory. Residual Heading 3926 does not apply where Chapter 90 specifically covers the goods. Case-Laws Customs Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799586