https://www.taxtmi.com/caselaws?id=799582 Medical-device parts and accessories suitable solely or principally for use with instruments under CTH 9018 are classified with those instruments under Chapter Note 2(b), rather than under residual CTH 9033. Heading 9018 covers medical instruments and appliances and their qualifying parts and accessories, while CTH 9033 applies only where Chapter 90 does not otherwise specify the goods. This classification attracts 12% IGST under the applicable rate entry; reclassification under CTH 9033 and a consequential differential IGST demand are unsustainable. 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=799582 Medical-device parts and accessories suitable solely or principally for use with instruments under CTH 9018 are classified with those instruments under Chapter Note 2(b), rather than under residual CTH 9033. Heading 9018 covers medical instruments and appliances and their qualifying parts and accessories, while CTH 9033 applies only where Chapter 90 does not otherwise specify the goods. This classification attracts 12% IGST under the applicable rate entry; reclassification under CTH 9033 and a consequential differential IGST demand are unsustainable. Case-Laws Customs Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799582