https://www.taxtmi.com/caselaws?id=783350 The AAR held the application maintainable and ruled that imported "Nuclease-Free Water" is classifiable under CTH 28539010 of the Customs Tariff Act, 1975, as distilled or conductivity water or water of similar purity, by applying Rule 1 of the General Rules for Interpretation of the Tariff. It accepted that the applicant's earlier classification as certified reference material was erroneous and that a fresh, correct interpretation of the tariff heading is a valid ground for reclassification. The authority reiterated that there is no estoppel against correct classification in tax matters and allowed change of the existing classification accordingly. en-us Mon, 11 Aug 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783350 The AAR held the application maintainable and ruled that imported "Nuclease-Free Water" is classifiable under CTH 28539010 of the Customs Tariff Act, 1975, as distilled or conductivity water or water of similar purity, by applying Rule 1 of the General Rules for Interpretation of the Tariff. It accepted that the applicant's earlier classification as certified reference material was erroneous and that a fresh, correct interpretation of the tariff heading is a valid ground for reclassification. The authority reiterated that there is no estoppel against correct classification in tax matters and allowed change of the existing classification accordingly. Case-Laws Customs Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783350