In Brief
Fujifilm India challenged a Customs Tribunal order that reclassified Imaging Plates and IP Cassettes from Chapter 90 to Chapter 37 of the Customs tariff. A coordinate bench in Jindal Photo India had previously classified these items under Chapter 90. The Supreme Court held that the Tribunal erred by rejecting the coordinate bench's decision without seeking larger bench guidance, and further erred by deciding the matter on a classification ground (Chapter 37) that neither party had raised. The Court set aside the order and remitted the matter for fresh decision, emphasizing institutional discipline within the appellate hierarchy.
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