TaxTMI 
TaxTMI 
2025 (6) TMI 1102
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.... the ground that the issue of classification of the subject goods is settled by the Hon'ble Bombay High Court in the case of Ascensia Diabetes Care India Pvt. Ltd. Vs. Union of India - (2023) 3 Centax 248 (Bom.), and that the issue is of recurring in nature. Prayer made by the applicant is considered and accordingly, the present application is allowed. Since the issue lies in a narrow compass, with the consent of both sides, the appeal is taken up for hearing and disposal today. 3. Briefly stated, the facts of the case are that the appellant had imported the goods i.e. "Freestyle Neo Glucose Meter, Freestyle Libre Sj sensor Kits and Freestyle Libre Pro sensor Kits" and filed the Bills of Entry (B/Es) before the jurisdictional customs autho....
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....0 99. We find that the issue arising out of the present dispute with regard to classification of the subject goods is no more res integra in view of the order passed by this Bench of the Tribunal in the case of Bayer Pharmaceuticals (P.) Ltd. Vs. Commissioner of Cus., Mumbai - 2016 (331) E.L.T. 317 (Tri-Mumbai). In the said order, by relying upon the HSN Explanatory Note appended to the competing headings, the Tribunal has held that the imported goods viz. glucometers are classifiable under heading 90.27 and are eligible for exemption under Notification No. 24/2005-Cus., dated 01.03.2005. The relevant paragraph in the said order are extracted herein below: "6. For a deeper examination of the issue, we may refer to the HSN Explanatory Note....
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....under paragraph (o) of the same Note it is stated ''This heading does not cover, instruments and appliances in laboratories to test blood, tissue fluids, uren etc. whether or not such tests serve in diagnosis (generally Heading 90.27)". It is quite evident that the product in question is not an instrument which is generally used in laboratories. Therefore by virtue of the Explanatory Note under Heading 90.18, the impugned goods, that is Glucose meters are classifiable under Heading 90.27." 5. We also find that the order of the Tribunal passed in the case of Bayer Pharmaceuticals (P.) Ltd. (supra) was approved by the Hon'ble Bombay High Court in the case of Ascensia Diabetes Care India Pvt. Ltd. (supra). The Hon'ble High Court has held tha....