2023 (3) TMI 1131

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....ation of the product, 'Manual Breast Pump' which according to appellant is classifiable under CTH 9018 whereas the revenue classified it under CTH 3926. The authorities below have confirmed the classification of the product under CTH 3926. The appellant has filed the present appeal challenging the said order before this Tribunal. 3. Briefly stated, the appellant filed Bill of Entry No. 8243789 dated 19.1.2017 for import of 3040 pieces of "Manual Breast Pump, Electric Breast Pump and Conduit Connector Cover for medical use". During the assessment, catalogue was called for and as the goods were found to be Manual Breast Pump, the department felt that the goods were appropriately classifiable under CTH 3926 instead of 9018. 4. Th....

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....have heard the learned Counsel for the appellant as also the revenue and have perused the records. 7. Before proceeding to consider the matter on merits, it is necessary to set out the two entries CTH 3926 and 9018 under which the product is alleged to fall: 3926 -OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914. 39269099 -Other KG. -10% 90.18- Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments (+). -Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters): ....

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....utility of the breast pump to achieve the benefits of breast feeding is a valid test to classify the breast pump as a medical device under CTH 9018. We find that the adjudicating authority had rightly dealt with the Annexure B and C submitted by the appellant/ importer regarding short and long term use of breast feeding as sponsored by WHO, by holding that these do not have any relevance in ascertaining the classification of a product in view of the principle of law laid down in ESPI Vs. CCE, 1996 (82) ELT 444, that product literature cannot be the sole basis for classification. 10. The heading of chapter 9018 provides instruments and appliances used in medical, surgical, dental or veterinary sciences including scientigraphic apparatus, ....

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....g 87.13) (h) Spectacles, goggles and the like, corrective, protective or other (heading 90.04) (ij) Photographic cameras (heading 90.06) unless incorporated permanently in the instruments or appliances of this heading. (k) Microscopes, etc., of heading 90.11 or 90.12  (l) Disc calculators used for calculating lung function, body mass index, eto,, of heading 90,17 (m) Mechano-therapy, oxygen therapy, ozone therapy, artificial respiration, aerosol therapy, massage apparatus, etc., of heading 90.19. (n) Orthopaedic appliances, artificial parts of the body and fracture appliances, including animals (heading 90.21) (o) X-ray apparatus, etc., (whether medical or not) of heading 9....

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....le, " optical" dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescope); calculating machines (heading 84.70); valves or other appliances for heading 84.81; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of heading 84.86; 12. The Chapter Heading 3926 on the other hand provides other articles of plastics and articles of other materials. This heading covers articles not elsewhere specified or included, of plastics (as defined in Note 1 to the Chapter) or of other materials of heading 39.01 to 39.14. It then gives inclusions as:- They Include:- (11) Pacifiers (or "baby‟....