https://www.taxtmi.com/caselaws?id=790531 Extraneal Peritoneal Dialysis Solution with 7.5% Icodextrin was treated as classifiable under CTH 9018, because the classification issue had already been settled in the assessee's own case and had followed the Supreme Court's ruling on the same goods. The earlier appellate order had recorded categorical findings supporting that classification, and the later attempt to distinguish the facts was rejected. The issue was also considered no longer res integra in light of consistent views taken by other Benches. The goods were therefore held classifiable under CTH 9018 and the impugned order was set aside. en-us Fri, 24 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790531 Extraneal Peritoneal Dialysis Solution with 7.5% Icodextrin was treated as classifiable under CTH 9018, because the classification issue had already been settled in the assessee's own case and had followed the Supreme Court's ruling on the same goods. The earlier appellate order had recorded categorical findings supporting that classification, and the later attempt to distinguish the facts was rejected. The issue was also considered no longer res integra in light of consistent views taken by other Benches. The goods were therefore held classifiable under CTH 9018 and the impugned order was set aside. Case-Laws Customs Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790531