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Glucose Monitoring Devices Classifiable Under CTH 9027 With BCD Exemption: CESTAT Mumbai
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CESTAT Mumbaitaxcorporate

Glucose Monitoring Devices Classifiable Under CTH 9027 With BCD Exemption: CESTAT Mumbai

July 8, 2026

CESTAT Mumbai ruled that glucose monitoring devices are to be classified under CTH 9027, thereby acknowledging the BCD exemption as per the previous Bombay HC ruling.

Glucose Monitoring Devices Classification and Exemption

The CESTAT Mumbai has affirmed that imported glucose monitoring devices are classified under Tariff Heading 9027 and are eligible for the Basic Customs Duty (BCD) exemption, following an earlier ruling by the Bombay High Court.

This ruling aligns with the principles of uniformity and consistency in the classification of medical devices, emphasizing the duty exemptions granted under Notification No. 24/2005-Cus. The Tribunal considered the implications for the medical device industry and the relevance of judicial precedents.

Practitioners should note the significance of this ruling as it reinforces classifications that may impact import duties significantly. Understanding these determinations will aid in ensuring compliance for firms engaged in importing such medical devices.

Citations

  • Glucose Devices Case (2026) CESTAT Mumbai
Source:CESTAT Mumbai
Practice Areas:taxcorporate

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