Case Law Details
Mehar Healthcare Corporation Vs Commissioner, Customs-New Delhi (CESTAT Delhi)
CESTAT Delhi held that manual breast pump has nothing to do with any medical or surgical procedures nor is it used by any medical practitioner hence the same is classifiable under CTH 39269090.
Facts- The present appeal filed by M/s Meher Healthcare Corporation for assailing the Order-in-Appeal dated 24.09.2019 passed by the Commissioner of Customs (Appeals) New Delhi.
The issue in the present case relates to the classification of the product, ‘Manual Breast Pump’ which according to appellant is classifiable under CTH 9018 whereas the revenue classified it under CTH 3926. The authorities below have confirmed the classification of the product under CTH 3926. The appellant has filed the present appeal challenging the said order before this Tribunal.
Conclusion- There is no quarrel with the principle that most specific entry prevails over general entry, however there is no specific entry for manual breast pump. The product is made of plastic and is a common usable item.
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