AAR: Micromanipulator classifiable under CH 9011 as ‘microscope’, taxable at 18%

Gujarat AAR via video conferencing classifies medical equipment 'Micro manipulator System' (used in Assisted Reproductive Technology Procedures') under CTH 9011 which covers ‘Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection’; Holds that since the procedure of micromanipulation cannot be carried out in the absence of a microscope and that the micromanipulator would be an incomplete product without a ...