Classification under CTH 9018 upheld for peritoneal dialysis solution, with prior precedent and consistent tribunal views controlling.

Extraneal Peritoneal Dialysis Solution with 7.5% Icodextrin was treated as classifiable under CTH 9018, because the classification issue had already been settled in the assessee's own case and had followed the Supreme Court's ruling on the same goods. The earlier appellate order had recorded categorical findings supporting that classification, and the later attempt to distinguish the facts was rejected. The issue was also considered no longer res integra in light of consistent views taken by other Benches. The goods were therefore held classifiable under CTH 9018 and the impugned order was set aside.

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Issues: (i) Whether Extraneal Peritoneal Dialysis Solution with 7.5% Icodestrin is correctly classifiable under CTH 9018.

Analysis: The classification issue was treated as already settled by the decision in the assessee's own case, which had followed the Supreme Court's ruling on the same goods. The earlier appellate order had also recorded categorical findings supporting classification under CTH 9018, and the later attempt to distinguish the facts was rejected. The issue was further held to be no longer res integra in view of consistent views taken in other Benches.

Conclusion: The goods were held classifiable under CTH 9018 and the impugned order was set aside.

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