Manual breast pump classifiable under CTH 39269090

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 classifi...