https://www.taxtmi.com/caselaws?id=790873 An aerosol generator used to produce mono-disperse droplets and aerosol particles for physical and chemical analysis was classified under CTH 90278090, because it functioned only as an integral component of a larger analytical system and lacked independent measuring, controlling, or maintaining capability required for CTH 9032. The dispute was treated as a bona fide classification question, so the extended period of limitation was not available in the absence of suppression or wilful misstatement, and the penalty based on that invocation could not stand. The impugned classification, duty demand, and penalty were set aside with consequential relief. en-us Thu, 30 Apr 2026 00:00:00 +0530 Sat, 02 May 2026 07:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790873 An aerosol generator used to produce mono-disperse droplets and aerosol particles for physical and chemical analysis was classified under CTH 90278090, because it functioned only as an integral component of a larger analytical system and lacked independent measuring, controlling, or maintaining capability required for CTH 9032. The dispute was treated as a bona fide classification question, so the extended period of limitation was not available in the absence of suppression or wilful misstatement, and the penalty based on that invocation could not stand. The impugned classification, duty demand, and penalty were set aside with consequential relief. Case-Laws Customs Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790873