Baxter India Classification of Peritoneal dialysis solution settled

The Tribunal delivers a firm rebuke to repeated re-litigation of settled classification issues. 

It holds that once classification has been conclusively determined in the assessee’s own case and affirmed by higher judicial forums, the department cannot re-agitate the issue by attempting factual distinctions. 

The ruling reinforces judicial discipline and certainty in tax administration, emphasizing that settled issues cannot be reopened to deny exemption benefits.