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2023 (3) TMI 1131 - AT - CustomsClassification of imported goods - import of 3040 pieces of Manual Breast Pump, Electric Breast Pump and Conduit Connector Cover for medical use - classifiable under CTH 9018 or under CTH 3926 - HELD THAT - The heading of chapter 9018 provides instruments and appliances used in medical, surgical, dental or veterinary sciences including scientigraphic apparatus, other electro medical apparatus and sight testing instruments. The breast pump does not fall in any of the categories under the chapter heading. They are not used to perform any specialized surgical procedure nor is used by any medical practitioner. They are simple devices for self use to facilitate the lactating mother in discharge of breast milk as per their convenience. The goods do not require any medical supervision and are available in the market without any prescription. The heading covers a very wide range of instruments and appliances which, in the vast majority of cases are used only in professional practice (e.g. by doctors, surgeons, dentist, veterinary surgeons midwives) either to make a diagnosis, to prevent or treat an illness or to operate etc. - The Chapter Heading 3926 on the other hand provides other articles of plastics and articles of other materials. This heading covers articles not elsewhere specified or included, of plastics (as defined in Note 1 to the Chapter) or of other materials of heading 39.01 to 39.14. Reference to the catalogue as (Annexure D) by the appellant to say that breast pump is a medical device is also not correct as it itself says that this website provides general information on breast pumps and is not intended to provide medical advice. Further, the appellant has referred to the definitions across the European Union and the USA FDA etc of the term 'medical device' (Annexure E), however on perusal of the same, it is found that the definition of medical device basically implies to devices used for the purpose of diagnosis, prevention, monitoring, treatment or alleviation of disease, injury or handicap or investigation, replacement, modification or support of the anatomy or of a psychological process. This itself supports the view that the breast pump does not merit classification as a medical device‟ as it has no such use. There is no quarrel with the principle that most specific entry prevails over general entry, however there is no specific entry for manual breast pump. The product is made of plastic and is a common usable item - the product has nothing to do with any medical or surgical procedures nor is it used by any medical practitioner. It is only a facilitating device for self use by lactating mothers. The impugned order classifying the manual breast pump under CTH 39269090 is upheld. Appeal dismissed.
Issues:
The classification of the product 'Manual Breast Pump' under CTH 9018 or CTH 3926. Details of Judgment: Issue 1: Classification of the product under CTH 9018 or CTH 3926 The appellant contended that the Manual Breast Pump should be classified under CTH 9018 as a medical device based on its utility, benefits, and registration as a medical device. However, the revenue argued that it is a device for convenience and not a medical instrument. The Tribunal examined the classification criteria and relevant case law. It was noted that the breast pump does not fall under the instruments used in medical sciences as per CTH 9018, as it is a simple device for self-use by lactating mothers without medical supervision. The Tribunal referred to exclusions under HSN 9018 and Chapter Note 1, which further supported the classification under CTH 3926 for articles of plastics. The Tribunal concluded that the breast pump is not used for medical procedures and upheld its classification under CTH 39269090. Key Points: - The appellant argued for classification under CTH 9018 as a medical device. - The revenue contended that it is a device for convenience, not a medical instrument. - Tribunal found that the breast pump does not fall under instruments used in medical sciences. - Exclusions under HSN 9018 and Chapter Note 1 supported classification under CTH 3926. - Breast pump is a facilitating device for self-use by lactating mothers, not for medical procedures. - Impugned order classifying the breast pump under CTH 39269090 was upheld. - Appeal was dismissed on 24.03.2023.
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