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 specifies that the applicable duty rate will depend on the Customs Tariff Act’s rates and relevant notifications issued by the Central Board of Indirect Taxes and Customs (CBIC).
CAAR clarified that glucometers fall under Chapter 90 of the Customs Tariff Act, intended for medical use, and do not qualify for classification under Tariff Item 9027 89 90. The effective rate of duty and any exemptions will depend on periodic CBIC notifications. This ruling provides clarity for importers on the classification and applicable duty rates for such medical devices.
RELEVANT TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
Whether the “Accu-Chek” blood glucose monitoring systems (commonly referred to as “Glucometer”) imported by the Applicant is classifiable under CTH-9027 of the chapter 90 of the First Schedule to the Customs Tariff Act, 1975.
