ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 13.06.2025
CESTAT Hyderabad Overrules Customs Classification of Medical Cartridges and Analysers
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Hyderabad has delivered a landmark decision in favor of M/s Sandor Medicaids Pvt. Ltd., reclassifying their I-Stat Portable Blood Gas Analyser and test cartridges under Customs Tariff Heading (CTH) 9027, and not under 9018 as proposed by customs.
The decision not only sets aside the customs duty demand of approximately βΉ3.47 crore but also clears all associated interest and penalty, bringing long-awaited clarity on the classification of point-of-care diagnostic devices.
About the Disputed Goods
- Product: I-Stat Portable Blood Gas Analyser and its single-use diagnostic cartridges
- Use: Performs point-of-care blood diagnostics for critical parameters like pH, electrolytes, glucose, creatinine, and lactate levels
- Importer: M/s Sandor Medicaids Pvt. Ltd., Hyderabad
- Period of Import: 2014β15 to 2016β17
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Hyderabad
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