https://www.taxtmi.com/caselaws?id=793864 Parts and accessories suitable solely or principally for dialysis machines were classified with the medical apparatus under Chapter Note 2(b) of Chapter 90 and the General Rules for Interpretation, so CTH 9018 applied rather than the residual CTH 9033. The departmental circular clarifying that such parts attract 12% IGST was binding on departmental officers, and the prior tribunal view approved by the Supreme Court supported that classification. As the classification in the impugned order was unsustainable, the foundation for confiscation, redemption fine and penalties also failed, and those consequences were set aside. en-us Tue, 23 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793864 Parts and accessories suitable solely or principally for dialysis machines were classified with the medical apparatus under Chapter Note 2(b) of Chapter 90 and the General Rules for Interpretation, so CTH 9018 applied rather than the residual CTH 9033. The departmental circular clarifying that such parts attract 12% IGST was binding on departmental officers, and the prior tribunal view approved by the Supreme Court supported that classification. As the classification in the impugned order was unsustainable, the foundation for confiscation, redemption fine and penalties also failed, and those consequences were set aside. Case-Laws Customs Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793864