CESTAT Settles Glucometer Classification

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), by its order dated 23 June 2026, dismissed the Revenue's appeal against Life Scan Medical Devices India Pvt. Ltd., holding that glucometers are correctly classifiable under CTH 9027 as instruments for chemical analysis. 

The Tribunal relied on settled judicial precedent, including decisions of the Bombay High Court and the Supreme Court, and held that the analytical function of a glucometer, rather than its medical use, determines its tariff classification. 

The ruling significantly strengthens certainty in customs classification for medical device importers.