The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that Manual Breast Pump is not medical device under Customs Tariff Act, 1975.
The appellant, M/S Mehar Healthcare Corporation filed Bill of Entry for import of 3040 pieces of “Manual Breast Pump, Electric Breast Pump and Conduit Connector Cover for medical use”. During the assessment, catalogue was called for and as the goods were found to be Manual Breast Pump, the department felt that the goods were appropriately classifiable under CTH 3926 instead of 9018.
The issue in the present case relates to the classification of the product, ‘Manual Breast Pump’ which according to appellant is classifiable under CTH 9018 whereas the revenue classified it under CTH 3926. The authorities below have confirmed the classification of the product under CTH 3926. The appellant has filed the present appeal challenging the said order before the Tribunal.
The contention of the appellant is that the electric breast pump has been classified by the Department under Heading 90181990 under the category of instruments and appliances used in medical, surgical, dental, veterinary sciences, but the product manual breast pump has been classified under Chapter 39269099 in the category of other articles of plastics though the same ought to have been classified under 9018.
The Authorised Representative of the Revenue submitted that the goods are merely devices for convenience of lactating women and is not an instrument to be used in medical science. According to the revenue, neither any medical prescription is required nor has the appellant obtained any NOC from the Drugs Controller under the Drugs and Cosmetic Act and also referred to the HSN Notes, the Chapter Note 1 (b) and (g) of CTH 90 which expressly excludes similar medical apparatus.
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 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.
The Coram comprising of PV Subba Rao, Technical Member and Binu Tamta, Judicial Member observed that “We, therefore, conclude that 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.”
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