Advance Ruling on Classification of Glucometers by CAAR

In re Roche Diabetes Care India Pvt. Ltd. (CAAR Mumbai) Customs Authority for Advance Rulings (CAAR), Mumbai, examined the classification of “Accu-Chek” blood glucose monitoring systems (glucometers) under the Customs Tariff Act, 1975. After reviewing the materials and legal frameworks, CAAR ruled that glucometers are classifiable as electro-medical apparatus under HS Code 9018 19 90, rather than Customs Tariff Heading (CTH) 9027. These devices, essential for diabetes management, are designed for self-monitoring of blood glucose levels at home or in medical settings. The ruling spe...