https://www.taxtmi.com/caselaws?id=795048 Customs classification concerns whether diagnostic or laboratory reagents fall under Tariff Heading 3822 or Heading 9027 as accessories or instruments for chemical analysis. The discussion identifies Chapter Note 2(b) to Chapter 90, HSN Explanatory Notes, and General Rule of Interpretation 3, under which the more specific description is preferred. It also addresses the extended limitation period under customs law, focusing on suppression or mis-declaration and the required element of willfulness. en-us Mon, 13 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795048 Customs classification concerns whether diagnostic or laboratory reagents fall under Tariff Heading 3822 or Heading 9027 as accessories or instruments for chemical analysis. The discussion identifies Chapter Note 2(b) to Chapter 90, HSN Explanatory Notes, and General Rule of Interpretation 3, under which the more specific description is preferred. It also addresses the extended limitation period under customs law, focusing on suppression or mis-declaration and the required element of willfulness. Case-Laws Customs Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795048