Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (11) TMI 943 - CESTAT MUMBAI

2015 (11) TMI 943 - CESTAT MUMBAI - 2016 (331) E.L.T. 317 (Tri. - Mumbai) - Classification of Glucose meters - Classification under Customs Tariff Heading 90.18 or under Heading 90.27 - exemption from basic customs duty was claimed under notification number 24/05-Cus dated 1.3.2005 - Held that:- 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d 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 heading 90.27. - 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. - impugned goods namely Glucose meters are classifiable under heading 90.27 and are eligib .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sification of the impugned imported goods under Customs Tariff Heading 90.18. 2. The facts of the case are that the appellant imported blood Glucose meters having 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 notificatio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ioner (Appeals) vide Order dt. 12.11.2008, holding that the blood glucose meter is classifiable under Heading 90.27 as an instrument for chemical analysis and not under Heading 90.18 as an instrument or appliance used in medical science. This has resulted in judicial indiscipline. He relied on the Supreme Court judgment in the case of Birla Corporation Ltd. vs. Commissioner 2005 (186) ELT 266 (SC). According to him, the product in question in the present case is identical to the product in respe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ading 90.27 only. He referred to the United States Customs Department Ruling on this issue which classifies similar products under Heading 90.27. He also referred to the Canadian International trade Tribunal which took the view that glucose testing devices fall under Heading 90.27 only. And these countries like India, also follow the Customs Tariff based on the WCO HSN Explanatory notes. But the Commissioner in the impugned order held that the earlier Order of Commissioner (Appeals) as well as t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

alysis 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 substantiate this point, he referred to Sr. No. 65 of notification No. 6/2006 which specifies that "Blood Glucose monitoring system (Glucometer) and test strips" will be subject to SAD duty of 4%. According to him, this indicates that the glucose monitoring system refers to glucometer only. 3.2 The learned Counsel argued that HSN Explanat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

idered the rival contentions of both sides. The competing Headings for classification of the impugned goods are extracted below: 9027 - instruments and apparatus for physical or chemical analysis (for example, polarity meters, refractory meters, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion............... 9018 instruments and appliances used in medical, surgical dental or veterinary sciences................... .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

se 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 as test the blood. The testing of blood and then its analysis for indicating blood sugar .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

is 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 Tariff Act provide that (Rule 1) 'for legal purposes classification shall be determined according to the terms of the Headings and any relative Section or Chapter notes...' We find in this case that heading 90.27 covers instruments for chemical analysis. This heading appears to be more spec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version