Specialised ophthalmic instruments are classified by their...

Specialised ophthalmic instruments are classified by their primary use and essential character, with HSN Explanatory Notes guiding the distinction between specific and general tariff headings. The notes state that operation microscopes designed for ophthalmic surgery fall under Heading 9018 despite possible wider use, while lensmeters and chart projectors also fall under Heading 9018 as specialised ophthalmic devices. They further explain that extended limitation requires proof of wilful misstatement, suppression, collusion, or intent to evade duty. Consistent declarations, supporting technical literature, and Customs examination were treated as inconsistent with suppression. Misclassification alone was not treated as misdeclaration or sufficient mens rea for confiscation and penalty; the demand, confiscation, redemption fine, and penalty were described as set aside.

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