https://www.taxtmi.com/caselaws?id=428164 The Tribunal allowed the appeal, ruling in favor of M/s Ortho Clinical Diagnostics India P Ltd regarding the classification of imported diagnostic kits and reagents. The reclassification by the adjudicating authority was deemed improper, leading to the setting aside of confiscation and penalty imposed on the importer. The judgment highlighted the significance of jurisdictional competence and adherence to statutory provisions in tax classification and levy, emphasizing the burden of proof on the Revenue for reclassification. en-us Fri, 12 Aug 2022 00:00:00 +0530 Mon, 26 Sep 2022 08:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428164 The Tribunal allowed the appeal, ruling in favor of M/s Ortho Clinical Diagnostics India P Ltd regarding the classification of imported diagnostic kits and reagents. The reclassification by the adjudicating authority was deemed improper, leading to the setting aside of confiscation and penalty imposed on the importer. The judgment highlighted the significance of jurisdictional competence and adherence to statutory provisions in tax classification and levy, emphasizing the burden of proof on the Revenue for reclassification. Case-Laws Customs Fri, 12 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428164