https://www.taxtmi.com/caselaws?id=782342 CESTAT Mumbai held that the imported glass vials, caps with rubber PTFE, magnetic caps, and silicon PTFE septa are not classifiable under tariff item 9027 9090 as parts and accessories of chromatographs. The Tribunal held that classification must follow the specific description in the tariff, and usage-based claims are irrelevant unless expressly provided in the chapter notes or headings. As the goods are classifiable under their respective specific headings and not under chapter 90, the benefit of exemption under Notification No. 25/2005-Cus (Sr. No. 32) was denied, and the appeals were dismissed. en-us Tue, 06 May 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782342 CESTAT Mumbai held that the imported glass vials, caps with rubber PTFE, magnetic caps, and silicon PTFE septa are not classifiable under tariff item 9027 9090 as parts and accessories of chromatographs. The Tribunal held that classification must follow the specific description in the tariff, and usage-based claims are irrelevant unless expressly provided in the chapter notes or headings. As the goods are classifiable under their respective specific headings and not under chapter 90, the benefit of exemption under Notification No. 25/2005-Cus (Sr. No. 32) was denied, and the appeals were dismissed. Case-Laws Customs Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782342