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Insulin Delivery Device Classified Under 9018 3100; Excludes Parts and Accessories for Concessional Duty Rate.
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....Classification of goods - Reusable Insulin Delivery Device - The Tribunal observed that the Reusable Insulin Delivery Device, resembling a 'Syringe without needle,' is correctly classified under Chapter sub-heading 9018 3100. - The specific entry for concessional rate of duty under Serial No. 310 applies to all goods, excluding 'parts and accessories.' Thus, the product cannot be considered a 'part or accessory' of goods under Chapter heading 9018.....