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TMI Blog2015 (11) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the brand-name 'Breeze 2 Meter'. The imported product consisted of a blood glucose meter and the users guide. The classification of the goods was sought under tariff item number 902780.90 which covers instruments and apparatus for physical or chemical analysis. And exemption from basic customs duty was claimed under notification number 24/05-Cus dated 1.3.2005. The Department did not accept this classification and in adjudication the Assistant Commissioner held the goods to be classifiable under Heading 90.18 which covers instruments and appliances used in medical, surgical, dental or veterinary sciences. In appeal, the Commissioner (Appeals) upheld the classification under Heading 90.27. 3. The Learned Counsel for the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner in the impugned order held that the earlier Order of Commissioner (Appeals) as well as the U.S. Customs and Canadian Tribunal Rulings dealt with complete glucose monitoring systems whereas the goods in the present case are only Glucose meters with user guide and not a complete glucose monitoring systems set. The learned Counsel argued that the Glucose meter will continue to be classified under Heading 90.27 only, irrespective of the fact whether it is packed with test strips etc. because the glucometer gives the essential character to the entire kit. According to him, the actual analysis is undertaken by the glucometer only and the test strip does not play any role in testing and analyzing of the sample by the glucose meter. To substan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me 'contour TS meter'. These goods consist of Glucose meter, test strips, Lancing device and user guide. And he also showed product in question having the brand-name 'breeze 2 meter' which consists of Glucose meter and user guide. A point to be examined is whether the two products would be classified separately only because in the first case the product includes lancets and test strips. We are of the view that the essential character of the goods in both cases is to draw the blood and test it for glucose content. With changes in technology, the glucose meter can be expected to become more sophisticated and compact without change in the essential function. The essential function of a Glucose meter is to draw the blood as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 fall under heading 90.18 which are used in professional practice in the vast majority of cases. It is obvious that the Glucose meters are not vastly used only in professional practice. Mostly they are used by individuals at home or in the workplace, that is, by common people other than professional practitioners. Further under paragraph (o) of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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