https://www.taxtmi.com/caselaws?id=794971 Classification of specialised ophthalmic equipment follows the specific tariff description, relevant notes, General Rules for Interpretation and HSN Explanatory Notes. Operation microscopes, lensmeters or focimeters, and chart projectors used in ophthalmic surgery and eye-testing systems fall under Heading 9018 rather than Headings 9011, 9031 or 9008. Consequently, reclassification-based differential duty proceedings fail. Where the importer fully discloses the goods' nature and use, provides technical material, and Customs examines and assesses the goods, an interpretational classification dispute without proof of collusion, wilful misstatement, suppression or intent to evade duty does not support extended limitation, confiscation, redemption fine or penalty. en-us Mon, 13 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 14:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794971 Classification of specialised ophthalmic equipment follows the specific tariff description, relevant notes, General Rules for Interpretation and HSN Explanatory Notes. Operation microscopes, lensmeters or focimeters, and chart projectors used in ophthalmic surgery and eye-testing systems fall under Heading 9018 rather than Headings 9011, 9031 or 9008. Consequently, reclassification-based differential duty proceedings fail. Where the importer fully discloses the goods' nature and use, provides technical material, and Customs examines and assesses the goods, an interpretational classification dispute without proof of collusion, wilful misstatement, suppression or intent to evade duty does not support extended limitation, confiscation, redemption fine or penalty. Case-Laws Customs Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794971