2026 (6) TMI 1246

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....II, whereby the Order-in-Assessment dated 28.2.2022 in respect of Bills of Entry in issue was set aside and the appeal of the assessee-respondent herein was allowed. 2. The respondent, a SEZ importer, imported goods viz. 'One Touch Select Simple Blood Glucose Monitoring System' and 'One Touch Select Plus Simple Blood Glucose Monitoring System' classifying them under Customs Tariff Item (CTI) 90278090 as 'Instrument or Apparatus for chemical analysis; Other Instruments and Apparatus; Others' and filed the Bills of Entry for the clearance @ NIL Basic Customs Duty (BCD) in accordance with the Customs Tariff. 3. According to Revenue, it is correctly classifiable under CTI 90189099 as 'Instruments and appliances used in medical surgical, d....

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....in issue; mis-interpretation of HSN Explanatory Notes to Heading 90.18; Disregard for Legislative Intent reflected in Notification No. 50/2017-Customs and the erroneous reliance on Wikipedia and the judicial precedents. According to learned Authorised Representative the classification under CTI 90189099 correctly reflects the medical diagnostic nature and the primary function of the goods. 7. Per contra learned counsel appearing for the importer/respondent submits that the learned Commissioner, while allowing the appeal of the importer, has correctly followed the decision of the Hon'ble High Court of Judicature at Bombay in M/s. Ascentia Diabetes Care India Pvt. Ltd. vs. Union of India; 2022(11) TMI 871-Bombay High Court where the Hon'bl....

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....us for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus)'. The issue is which of these two headings more appropriately describes a Glucometer? 12. A Glucometer is a small portable device used to measure the concentration of glucose (sugar) in the blood. It is commonly used by individuals with Diabetes to monitor their blood sugar levels and also by people who are pre-diabetes or those taking specific medications/steroids that effect blood glucose. A small drop of blood, obtained by pricking a fingertip with a lancet, is placed on a disposable test strip. The said strip is inserted into the Glucometer, which analyzes the sample and displays the blood glucose reading, ....

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....ent. The analytical function of the device is thus integral to, and not divorced from, its clinical use. 15. The identical issue arose before this Tribunal in the matter of M/s. Bayer Pharmaceuticals (supra), wherein this Tribunal after examining the uses of a Glucometer and undertaking a detailed comparison of the rival headings [CTH 9018 & CTH 9027] alongwith corresponding HSN Explanatory Notes, held that the Glucometer/Glucose meter are classifiable under heading 90.27 and not under CTH 90.18, applying Rule 3 of the General Rules for the Interpretation of the Customs Tariff. 16. This decision was approved by the Hon'ble Bombay High Court in M/s. Ascentia Diabetes Care India Pvt. Ltd. (supra) wherein the Hon'ble High Court, while re....