https://www.taxtmi.com/caselaws?id=790032 Imported hearing-aid charging cases that did not themselves convert AC to DC, contained no rechargeable battery or power pack, and were supported by product literature, invoice description and a Chartered Engineer's report were classified as parts or accessories of hearing aids under Tariff Item 9021 90 10, not as static converters or battery chargers under Tariff Item 8504 40 30. Because earlier clearances had been assessed and examined by the proper officer and the department failed to show suppression or concealment, extended limitation was not available; with the classification dispute turned on interpretation, confiscation, redemption fine and penalty also could not survive. en-us Fri, 17 Apr 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790032 Imported hearing-aid charging cases that did not themselves convert AC to DC, contained no rechargeable battery or power pack, and were supported by product literature, invoice description and a Chartered Engineer's report were classified as parts or accessories of hearing aids under Tariff Item 9021 90 10, not as static converters or battery chargers under Tariff Item 8504 40 30. Because earlier clearances had been assessed and examined by the proper officer and the department failed to show suppression or concealment, extended limitation was not available; with the classification dispute turned on interpretation, confiscation, redemption fine and penalty also could not survive. Case-Laws Customs Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790032