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TMI Blog2023 (3) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... east Pump' which according to appellant is classifiable under CTH 9018 whereas the revenue classified it under CTH 3926. The authorities below have confirmed the classification of the product under CTH 3926. The appellant has filed the present appeal challenging the said order before this Tribunal. 3. Briefly stated, the appellant filed Bill of Entry No. 8243789 dated 19.1.2017 for import of 3040 pieces of "Manual Breast Pump, Electric Breast Pump and Conduit Connector Cover for medical use". During the assessment, catalogue was called for and as the goods were found to be Manual Breast Pump, the department felt that the goods were appropriately classifiable under CTH 3926 instead of 9018. 4. The contention of the appellant has been t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant as also the revenue and have perused the records. 7. Before proceeding to consider the matter on merits, it is necessary to set out the two entries CTH 3926 and 9018 under which the product is alleged to fall: 3926 -OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914. 39269099 -Other KG. -10% 90.18- Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments (+). -Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters): 9018.11--Electro-cardiographs 9018.12--Ultrasonic scanning apparatus 9018. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority had rightly dealt with the Annexure B and C submitted by the appellant/ importer regarding short and long term use of breast feeding as sponsored by WHO, by holding that these do not have any relevance in ascertaining the classification of a product in view of the principle of law laid down in ESPI Vs. CCE, 1996 (82) ELT 444, that product literature cannot be the sole basis for classification. 10. The heading of chapter 9018 provides instruments and appliances used in medical, surgical, dental or veterinary sciences including scientigraphic apparatus, other electro medical apparatus and sight testing instruments. The breast pump does not fall in any of the categories under the chapter heading. They are not used to perform any spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , etc., of heading 90.11 or 90.12 (l) Disc calculators used for calculating lung function, body mass index, eto,, of heading 90,17 (m) Mechano-therapy, oxygen therapy, ozone therapy, artificial respiration, aerosol therapy, massage apparatus, etc., of heading 90.19. (n) Orthopaedic appliances, artificial parts of the body and fracture appliances, including animals (heading 90.21) (o) X-ray apparatus, etc., (whether medical or not) of heading 90.22. (p) Clinical thermometers (heading 90.25) (q) Instruments and appliances used in laboratories to test blood, tissue fluids, urine, etc., whether or not such tests serve in diagnosis (generally heading 90.27). (r) Medical or surgical furniture, including that for veterinary use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Chapter Heading 3926 on the other hand provides other articles of plastics and articles of other materials. This heading covers articles not elsewhere specified or included, of plastics (as defined in Note 1 to the Chapter) or of other materials of heading 39.01 to 39.14. It then gives inclusions as:- They Include:- (11) Pacifiers (or "baby‟s dummies"); ice-bags; douche bags, enema bags and fittings therefor; invalid and similar nursing cushions; pessaries; sheath contraceptives (prophylactics); bulbs for syringes." 13. Reference to the catalogue as (Annexure D) by the appellant to say that breast pump is a medical device is also not correct as it itself says that this website provides general information on breast pumps an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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