I-STAT blood gas cartridges are accessories of analyser & not independent diagnostic reagents

Sandor Medicaids Pvt. Ltd. Vs Commissioner of Customs (Imports) (CESTAT Mumbai) The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) examined two connected appeals arising from an order that reclassified imported I-STAT blood gas cartridges and demanded differential customs duty, confiscation, redemption fine, and penalties. The appellant had imported cartridges used with the I-STAT blood gas analyser and classified them under Customs Tariff Heading (CTH) 9027 as accessories of an analyser, claiming exemption benefits. The Revenue alleged that the cartridges were...