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I-STAT blood gas cartridges are accessories of analyser & not independent diagnostic reagents
Case Law Details
- Case Name
- Sandor Medicaids Pvt. Ltd. Vs Commissioner of Customs (Imports) (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Sandor Medicaids Pvt. Ltd. Vs Commissioner of Customs (Imports) (CESTAT Mumbai)
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) examined two connected appeals arising from an order that reclassified imported I-STAT blood gas cartridges and demanded differential customs duty, confiscation, redemption fine, and penalties. The appellant had imported cartridges used with the I-STAT blood gas analyser and classified them under Customs Tariff Heading (CTH) 9027 as accessories of an analyser, claiming exemption benefits. The Revenue alleged that the cartridges were...





