Classification of Liv 52 Protec as export product affirmed; civil appeal dismissed confirming export chapter heading classification Classification dispute concerning Liv 52 Protec centred on whether the product fell under animal feed supplement tariff headings or under an export ...
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Classification of Liv 52 Protec as export product affirmed; civil appeal dismissed confirming export chapter heading classification
Classification dispute concerning Liv 52 Protec centred on whether the product fell under animal feed supplement tariff headings or under an export chapter heading; CESTAT had classified the bulk liquid as exported under the export chapter heading, and the reviewing forum declined to interfere with that classification. The consequence is that the civil appeal against the CESTAT classification was dismissed, leaving the export chapter heading characterization intact and applicable for tariff and regulatory treatment.
The Supreme Court in Citation: 2024 (7) TMI 686 - SC Order, with HON'BLE MRS. JUSTICE B.V. NAGARATHNA and HON'BLE MR. JUSTICE DIPANKAR DATTA, condoned the delay in filing the civil appeal. The Court dismissed the civil appeal and disposed of any pending applications. Petitioner represented by Mr. V Lakshmikumaran, Adv. and others.
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