https://www.taxtmi.com/caselaws?id=328132 Pharmaceutical reference standards used for analytical and calibration purposes are discussed as falling within Heading 3822, which covers diagnostic or laboratory reagents and certified reference materials. Supporting certificates and literature from recognised pharmacopoeial bodies are relevant to classification, while certification requirements under Chapter Note 2(A) must be satisfied before treating goods as certified reference materials. Where Heading 3822 classification is accepted, exemption cannot be denied by characterising the goods differently. Final assessment based on filed bills of entry and supporting documents does not, without deliberate suppression, justify the extended limitation period; failure of the duty demand also removes the basis for confiscation, interest and penalties. 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, which covers diagnostic or laboratory reagents and certified reference materials. Supporting certificates and literature from recognised pharmacopoeial bodies are relevant to classification, while certification requirements under Chapter Note 2(A) must be satisfied before treating goods as certified reference materials. Where Heading 3822 classification is accepted, exemption cannot be denied by characterising the goods differently. Final assessment based on filed bills of entry and supporting documents does not, without deliberate suppression, justify the extended limitation period; failure of the duty demand also removes the basis for confiscation, interest and penalties. Case-Laws Customs Fri, 20 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328132