Glucometers are classifiable Heading 9027 and not under Heading 9018 of Customs Tariff – Use in field of medicine is not material

The CESTAT Mumbai has reiterated that Glucometer, a small portable device used to measure the concentration of glucose (sugar) in the blood, is classifiable under Tariff Item 9027 80 90 of the Customs Tariff Act, 1975 and not under TI 9018 90 99 ibid. 

Heading 9018 covers ‘Instruments and appliances used in medical, surgical, dental or veterinary sciences’ whereas Heading 9027 covers ‘Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus)’. 

Setting aside the Department’s appeal, the Tribunal observed the following:

• Illustrations/examples given under Heading 9027 are merely examples and same is not an exhaustive enumeration.
• Glucometer measures concentration of glucose in a blood sample through a chemical reaction thus performing chemical analysis of blood glucose levels.
• Mere fact that an instrument is used in field of medicine does not, by itself, place it under Heading 9018 if a heading describing its analytical function is available.
• Analytical function of the device is integral to, and not divorced from, its clinical use.

Reliance was also placed in this regard on various precedents.

The importer was represented by Lakshmikumaran & Sridharan Attorneys here.