TMI Blog2023 (3) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... are simple devices for self use to facilitate the lactating mother in discharge of breast milk as per their convenience. The goods do not require any medical supervision and are available in the market without any prescription. The heading covers a very wide range of instruments and appliances which, in the vast majority of cases are used only in professional practice (e.g. by doctors, surgeons, dentist, veterinary surgeons midwives) either to make a diagnosis, to prevent or treat an illness or to operate etc. - 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - MR. P. V. SUBBA RAO, MEMBER (TECHNICAL) AND MS. BINU TAMTA, MEMBER (JUDICIAL) Present for the Appellant : Shri Vaibhav Singh, Advocate Present for the Respondent: Shri Rakesh Kumar, Authorised Representative ORDER The present appeal filed by M/s Meher Healthcare Corporation for assailing the Order-in-Appeal dated 24.09.2019 passed by the Commissioner of Customs (Appeals) New Delhi. 2. The issue in the present case relates to the classification of the product, 'Manual Breast 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 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esentative of the revenue has submitted that the goods are merely devices for convenience of lactating women and is not an instrument to be used in medical science. According to the revenue, neither any medical prescription is required nor has the appellant obtained any NOC from the Drugs Controller under the Drugs and Cosmetic Act. He also referred to the HSN Notes, the Chapter Note 1 (b) and (g) of CTH 90 which expressly excludes similar medical apparatus. 6. We have heard the learned Counsel for the appellant 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to qualify for exemption under the notification. The Court referring to the decision in Puma Ayurvedic Herbal Vs. Commissioner of Central Excise, Nagpur applied the common parlance test and held that DML is routinely used for dental hygiene and is known as a tooth powder. 9. In view of the principles of classification we do not agree with the appellant that the utility of the breast pump to achieve the benefits of breast feeding is a valid test to classify the breast pump as a medical device under CTH 9018. We find that the adjudicating authority 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enic or pharmaceutical articles of heading 40.14. (d) Laboratory, pharmaceutical or hygienic glassware of heading 70.17. (e) Sanitary ware of base metal (in particular, headings 73.24, 74.18 and 76.15). (f) Manicure or pedicure sets and instruments (heading 82.14) (g) Carriages for disabled persons (heading 87.13) (h) Spectacles, goggles and the like, corrective, protective or other (heading 90.04) (ij) Photographic cameras (heading 90.06) unless incorporated permanently in the instruments or appliances of this heading. (k) Microscopes, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll kinds (heading 84.41); fitting for adjusting work or tools on machine-tools or water-jet cutting machines, of heading 84.66, including fittings with optical devices for reading the scale (for example, optical dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescope); calculating machines (heading 84.70); valves or other appliances for heading 84.81; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of heading 84.86; 12. 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 inc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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