TaxTMI 
TaxTMI 
2026 (5) TMI 1041
X X X X Extracts X X X X
X X X X Extracts X X X X
....Revenue under CTI 9027 80 90 with consequential demand of duty raised and penalty was also imposed. 2. The facts of the case are that the appellant is engaged in import of trade of disposable items, Laboratory, patient care, ICU & surgical equipment, serology kits, biochemistry since 1995. During the period 04.09.2020 to 27.12.2021, the appellant have imported goods such as Blood Glucose Meter/ Glucometer, Urine Analyzer, Blood gas and Chemistry Analyzer through 66 Bills of Entry. The appellant classified the subject goods under Customs Tariff Item 9027 80 90 and discharged Basic Customs Duty at Nil rate in terms Sl. No.35 of Notification No.24/2005-cus. dated 01.03.2005. The appellant also discharged the Integrated Goods and Service Tax....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the Mumbai Bench of this Tribunal. The said order has been affirmed by the hon'ble Apex Court in Customs (Civil) Appeal No.24292430 of 2026 vide order dated 23.02.2026. Therefore, impugned order is to be set aside. 5. On the other hand, learned authorized representative submitted that the Blood Glucose Meter is a medical diagnostic instrument and not a laboratory analytic instrument. Therefore, same is to be classified under CTI 90189099. 6. Heard the parties. 7. Considering the facts that the issue is being examined by this Tribunal in the case of Bayers Pharmaceuticals Pvt. Ltd. (supra), whereas this Tribunal observed as under: "5. We have carefully considered the rival contentions of both sides. The competing Headings f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing blood sugar content as revealed by the Glucometer is undisputedly the outcome of a chemical analysis. That is, the Glucometer is an instrument for chemical analysis. Having noted the essential characteristic of both - a Glucose meter system with strips "and lancets and the Glucose meter without strips, it would be illogical to say that the Glucose meter with strips will be classifiable under Heading 90.18 whereas the Glucose meter without strips will get classified under leading 90.27. Therefore we reject this argument of the Commissioner 6. For a deeper examination of the issue, we may refer to the HSN Explanatory Notes and the Customs Tariff Act. The General Rules for the interpretation of the Customs Tarif Act provide that (....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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. 7. In view of the above, we hold that the imported goods namely Glucose meters are classifiable under Heading 90.27 and are eligible for exemption under Notification No. 24/2005-Cus., dated 1-3-2005. 8. Impugned order is set aside. Appeal allowed." 8. The said decision was followed by this Tribunal in the case of M/s. Abbott Healthcare Pvt Ltd....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the description of heading 90.18 which covers instruments used in medical, surgical etc. sciences. Thus by virtue of Rule 3 which says that a specific description is to be preferred over a general description, the Heading 90.27 appears more appropriate. 9. The order of this Tribunal has been affirmed by the hon'ble Apex Court. In view of ...... that the issue is no more res integra, therefore, we hold that the current classification of the subject goods is under CTI 90278090. Therefore, appellant has correctly availed the benefit of Notification No.24/2005-cus dated 01.03.2005. 6.1 Further, we may refer to the HSN Explanatory Note to Heading 90.18 which states that "This heading covers a very wide range of instruments and applia....