https://www.taxtmi.com/caselaws?id=784209 I-STAT test cartridges designed solely for use with an analyser are classified as accessories of the analytical instrument under CTH 9027 80 90, rather than as diagnostic or laboratory reagents under CTH 3822 00 19, where their results depend on the analyser's sensor-based operation rather than a standalone chemical reaction. Classification with the machine follows the Chapter 90 rule for parts and accessories suitable solely or principally for a particular machine. Where import documents describe the goods as system accessories and the dispute is interpretational, without deliberate suppression or wilful misdeclaration, extended limitation and penalties are not justified. Reclassification, duty demand and penal consequences consequently fail. en-us Wed, 24 Dec 2025 00:00:00 +0530 Wed, 31 Dec 2025 09:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784209 I-STAT test cartridges designed solely for use with an analyser are classified as accessories of the analytical instrument under CTH 9027 80 90, rather than as diagnostic or laboratory reagents under CTH 3822 00 19, where their results depend on the analyser's sensor-based operation rather than a standalone chemical reaction. Classification with the machine follows the Chapter 90 rule for parts and accessories suitable solely or principally for a particular machine. Where import documents describe the goods as system accessories and the dispute is interpretational, without deliberate suppression or wilful misdeclaration, extended limitation and penalties are not justified. Reclassification, duty demand and penal consequences consequently fail. Case-Laws Customs Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784209