2026 (7) TMI 1374

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....d, the appellant had filed 12 bills of entries in respect of the said goods imported by them. In the bill of entry, the appellant had claimed the classification of the said goods under CTH 9027 8090. However, the department had objected to the classification claimed by the appellant and reclassified the same under CTH 9018 9099. 3. We find that the issue arising out of the present dispute with regard to classification of blood glucose monitoring system is no more res integra, in view of the Final Order No. A/85310/2025 dated 21st February 2025 passed by this Bench of the Tribunal in the case of Commissioner of Customs (Export), Nhava Sheva v. Abbott Healthcare Pvt Ltd. The relevant paragraphs as recorded in the said order, are quoted her....

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....struments 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. 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 appliances which, in the vast majority of cases, are used only in professional practice (for example, by doctors, surgeons, dentists,....) either to make a diagnosis, to prevent or treat an illness or to operate etc. Instruments and appliances for anatomical or autoptic work, dissection etc. are also included..." From the language of this Note it appears that only those instruments fa....