Order Date – 10 March 2012

Parties: M/s. Sandor Medicaids Vs Principal Commissioner of Customs

Key Pointers –

• The Appellant, M/s. Sandor Medicaids, imported I Stat blood Gas Analyzer for the last several years. The product is used for the chemical analysis of blood including gases in a short span of time for better patient management and treatment. The same was classified under heading 90279090 and claimed the benefit of notification No.24/2005- Customs (Sl. No. 35 of the notification) for the cartridges
• A show cause notice dated 05.04.2019 was alleging that the goods in question are classifiable under CTH 90181990 and further denied the benefit of Notification No. 24/2005-Cus and Notification No.25/2005 – Customs, both dated 1st March 2005. 
• The issue involved here is whether the I Stat blood Gas Analyzer is classifiable under heading 90279090 or CTH 90181990?
• The Tribunal held that the product I Stat System along with cartridges, etc are prima facie used for analysis of various parameters of blood, and is prima facie a blood analyser. The heading 9027, which covers instruments for chemical analysis is more specific than CTH 9018, which covers instruments used in medical/surgical science, etc.
• Accordingly, following the precedent ruling of this Tribunal in Bayer Pharmaceuticals, the Tribunal held that the goods under consideration are appropriately classifiable under CTH 9027. Accordingly, the appeal is allowed.