https://www.taxtmi.com/caselaws?id=328132 Pharmaceutical reference standards used for analytical and calibration purposes are discussed as falling within Heading 3822 when supported by certificates and literature from recognised pharmacopoeial bodies. The note states that exemption under the relevant customs notifications should not be denied merely by recharacterising the goods as something other than laboratory reagents or reference materials. It also addresses limitation, noting that where consignments are cleared on final assessment with disclosed documents and no deliberate suppression is shown, the extended period may not apply, with demand-based confiscation, interest and penalties consequently not surviving. en-us Fri, 20 May 2016 00:00:00 +0530 Wed, 04 Jan 2017 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328132 Pharmaceutical reference standards used for analytical and calibration purposes are discussed as falling within Heading 3822 when supported by certificates and literature from recognised pharmacopoeial bodies. The note states that exemption under the relevant customs notifications should not be denied merely by recharacterising the goods as something other than laboratory reagents or reference materials. It also addresses limitation, noting that where consignments are cleared on final assessment with disclosed documents and no deliberate suppression is shown, the extended period may not apply, with demand-based confiscation, interest and penalties consequently not surviving. Case-Laws Customs Fri, 20 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328132