In Brief
Fujifilm India imported imaging plates, IP cassettes, and FCR capsules and sought to classify them under Chapter 90 of the Customs Tariff. A coordinate Tribunal Bench (Jindal Photo India case) had previously decided these items were classifiable under Chapter 90. In the present case, the Tribunal changed course and reclassified them under Chapter 37 without referring the matter to a Larger Bench. The Supreme Court held the Tribunal erred by departing from a coordinate Bench decision unilaterally and by raising a classification argument the parties had not urged. The appeal was allowed and the matter remitted for fresh decision.
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