https://www.taxtmi.com/highlights?id=95570 Imported diagnostic cartridges for use with an analyser were held not classifiable as "diagnostic reagents" under CTH 3822 because they do not independently yield results through a chemical reaction; results arise only when used with the analyser, making them parts/accessories principally suitable for use with the instrument under HSN notes. Accordingly, they were classifiable under CTH 9027 as accessories forming an integrated system with the analyser, consistent with judicial guidance on analogous meter/strip imports. On limitation, extended period and penalty were rejected as product description was correctly declared and suppression/misdeclaration was not established. The impugned order and addendum were set aside and the appeal was allowed - CESTAT en-us Wed, 31 Dec 2025 09:17:38 +0530 Wed, 31 Dec 2025 09:17:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95570 Imported diagnostic cartridges for use with an analyser were held not classifiable as "diagnostic reagents" under CTH 3822 because they do not independently yield results through a chemical reaction; results arise only when used with the analyser, making them parts/accessories principally suitable for use with the instrument under HSN notes. Accordingly, they were classifiable under CTH 9027 as accessories forming an integrated system with the analyser, consistent with judicial guidance on analogous meter/strip imports. On limitation, extended period and penalty were rejected as product description was correctly declared and suppression/misdeclaration was not established. The impugned order and addendum were set aside and the appeal was allowed - CESTAT Highlights Customs Wed, 31 Dec 2025 09:17:38 +0530 https://www.taxtmi.com/highlights?id=95570