https://www.taxtmi.com/caselaws?id=784209 I-STAT test cartridges designed to work solely with the analyser are classified as accessories of the analyser under CTH 9027 80 90, not as diagnostic or laboratory reagents under CTH 3822 00 19. The note further states that, where the import documents described the goods as accessories and the dispute was purely interpretational, no deliberate suppression or wilful misdeclaration was shown; the extended limitation period and penalty consequences were therefore not sustainable. The reclassification to Chapter 38.22 and the resulting duty and penal demands were set aside. 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 to work solely with the analyser are classified as accessories of the analyser under CTH 9027 80 90, not as diagnostic or laboratory reagents under CTH 3822 00 19. The note further states that, where the import documents described the goods as accessories and the dispute was purely interpretational, no deliberate suppression or wilful misdeclaration was shown; the extended limitation period and penalty consequences were therefore not sustainable. The reclassification to Chapter 38.22 and the resulting duty and penal demands were set aside. Case-Laws Customs Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784209