https://www.taxtmi.com/caselaws?id=781642 A.V. fistula needles, supported by expert evidence as dedicated for hemodialysis and having no independent function, were treated as accessories for hemodialysis equipment under CTH 90189031. The broader department classification under CTH 90183230 was rejected because a product covered by a specific tariff heading cannot be moved to a more general or residuary heading. As the goods were held to fall within the specific heading, the exemption benefit under the relevant notifications also applied, and the differential duty demand could not be sustained. en-us Mon, 07 Jul 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781642 A.V. fistula needles, supported by expert evidence as dedicated for hemodialysis and having no independent function, were treated as accessories for hemodialysis equipment under CTH 90189031. The broader department classification under CTH 90183230 was rejected because a product covered by a specific tariff heading cannot be moved to a more general or residuary heading. As the goods were held to fall within the specific heading, the exemption benefit under the relevant notifications also applied, and the differential duty demand could not be sustained. Case-Laws Customs Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781642