Dispute over ORS Classification: Tribunal Upholds 3005.30 Entry

The Appellate Tribunal CESTAT MUMBAI dismissed the Revenue's appeal regarding the classification of Oral Rehydration Salt (ORS) under Chapter sub-heading 3005.30. The Tribunal upheld the classification under 3005.30 as a specific entry for ORS, rejecting the Revenue's argument to classify it under 3003.10 based on the brand name.

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The Revenue's appeal against the classification of Oral Rehydration Salt (ORS) under Chapter sub-heading 3005.30 was dismissed by the Appellate Tribunal CESTAT MUMBAI. The Tribunal upheld the classification under 3005.30 as it is a specific entry for ORS, rejecting the Revenue's argument to classify it under 3003.10 due to the brand name.

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