https://www.taxtmi.com/caselaws?id=430447 Glucometers were treated as instruments for physical or chemical analysis and classified under heading 9027, not heading 9018, because their essential function was to draw blood and determine glucose levels; the revenue's contrary classification was rejected. The writ petition was also held maintainable despite an alternate appellate remedy, since the adjudicating authority had ignored an earlier binding Tribunal ruling on identical goods and relegating the assessee to appeal would have been a mere formality. The court therefore applied judicial discipline and stare decisis, and the classification order and consequential demand notices were set aside. en-us Thu, 10 Nov 2022 00:00:00 +0530 Sat, 19 Nov 2022 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430447 Glucometers were treated as instruments for physical or chemical analysis and classified under heading 9027, not heading 9018, because their essential function was to draw blood and determine glucose levels; the revenue's contrary classification was rejected. The writ petition was also held maintainable despite an alternate appellate remedy, since the adjudicating authority had ignored an earlier binding Tribunal ruling on identical goods and relegating the assessee to appeal would have been a mere formality. The court therefore applied judicial discipline and stare decisis, and the classification order and consequential demand notices were set aside. Case-Laws Customs Thu, 10 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430447