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Glucometers Fall Under CTH 9027 as Analytical Function Prevails Over Medical Use
Case Law Details
- Case Name
- Commissioner of Customs(Export) Vs Life Scan Medical Devices India Pvt. Ltd. (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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Commissioner of Customs(Export) Vs Life Scan Medical Devices India Pvt. Ltd. (CESTAT Mumbai)
The Revenue filed an appeal against the Order-in-Appeal dated 24.05.2023 passed by the Commissioner of Customs (Appeals), who had set aside the Order-in-Assessment dated 28.02.2022 and allowed the appeal of the respondent-importer. The dispute concerned the customs classification of the imported goods, namely “One Touch Select Simple Blood Glucose Monitoring System” and “One Touch Select Plus Simple Blood Glucose Monitoring System.”
The respondent, a SEZ importe...
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