Glucometers Classifiable Under CTH 9027; Contrary Customs Demand Quashed: Bombay HC

Ascensia Diabetes Care India Pvt. Ltd. Vs Union of India and Anr. (Bombay High Court) The Bombay High Court considered a writ petition challenging an order dated 31 December 2020 concerning the customs classification of imported blood glucose monitoring systems (Glucometers) marketed under the “Contour” brand. The petitioner imported glucometers and classified them under Customs Tariff Heading (CTH) 9027, claiming nil basic customs duty and paying IGST at the applicable rate. During a post-clearance audit, the Customs Department alleged that the goods had been incorrectly classifie...