https://www.taxtmi.com/caselaws?id=799743 Specially designed disposable microcuvettes used exclusively with an analyser fall under CTI 9027 9090 as parts of analytical instruments, rather than CTI 3926 9099 as plastic articles. Chapter 90 Note 2(b) covers parts and accessories suitable for sole or principal use with a particular instrument without requiring permanent physical attachment. The microcuvettes' specialised dimensions, configuration, material and optical properties enabled calibration, spectrophotometry and accurate sample-and-reagent processing. Their lack of established general or alternative use demonstrated sole or principal suitability for the analyser. Disposable use does not preclude classification as a part or accessory; objective characteristics and functional use prevail over material composition. en-us Fri, 25 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799743 Specially designed disposable microcuvettes used exclusively with an analyser fall under CTI 9027 9090 as parts of analytical instruments, rather than CTI 3926 9099 as plastic articles. Chapter 90 Note 2(b) covers parts and accessories suitable for sole or principal use with a particular instrument without requiring permanent physical attachment. The microcuvettes' specialised dimensions, configuration, material and optical properties enabled calibration, spectrophotometry and accurate sample-and-reagent processing. Their lack of established general or alternative use demonstrated sole or principal suitability for the analyser. Disposable use does not preclude classification as a part or accessory; objective characteristics and functional use prevail over material composition. Case-Laws Customs Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799743