Revenue's Appeal Dismissed: Calcium & Sodium Propionate Classified as Fungicides The appeal by the Revenue regarding the classification of Calcium propionate and Sodium propionate as fungicides under Heading 3808.10 was dismissed by ...
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Revenue's Appeal Dismissed: Calcium & Sodium Propionate Classified as Fungicides
The appeal by the Revenue regarding the classification of Calcium propionate and Sodium propionate as fungicides under Heading 3808.10 was dismissed by the Appellate Tribunal CESTAT, Mumbai. The Tribunal upheld the classification under 3808.10 based on a Board circular, emphasizing that products in bulk or retail packs fall under this category as per the circular, regardless of packing nature. The Tribunal highlighted the binding nature of the Board's orders on the Revenue, leading to the dismissal of the appeal.
The Appellate Tribunal CESTAT, Mumbai dismissed the appeal by the Revenue regarding the classification of Calcium propionate and Sodium propionate as fungicides under Heading 3808.10. The appeal was dismissed as products in bulk or retail packs would remain classified under 3808.10 as per a Board circular, and the nature of packing was not specified. The Tribunal found no merit in the appeal, stating that the Board's orders are binding on the Revenue.
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