Commissioner of Customs (Export) Vs Abbott Healthcare Pvt. Ltd. (CESTAT Mumbai)
Background of the Dispute
The matter arose from an appeal filed by the Revenue against the order of the Commissioner of Customs (Appeals), Mumbai-II, concerning the classification of imported glucose monitoring devices, namely Freestyle Neo Glucose Meter, Freestyle Libre Sensor Kits and Freestyle Libre Pro Sensor Kits. The appellant had initially filed an application seeking early hearing on the ground that the classification issue had already been settled by the Bombay High Court in Ascensia Diabetes Care India Pvt. Ltd. and that the issue was recurring in nature. The Tribunal allowed the application and, with the consent of both parties, took up the appeal for final disposal.
Classification Dispute
The importer had classified the imported goods under Customs Tariff Heading (CTH) 9027 80 90, claiming exemption from Basic Customs Duty (BCD) under Notification No. 24/2005-Cus., dated 01.03.2005. However, the customs authorities re-assessed the Bills of Entry and changed the classification to CTH 9018 90 99, attracting 5% BCD under Notification No. 50/2017-Cus., dated 30.06.2017. The Commissioner (Appeals) allowed the importer’s appeal and restored the classification under CTH 9027. Aggrieved by this decision, the Revenue filed the present appeal before the Tribunal.
