Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By: ?
Even if Sort by Date is selected, exact match will be shown on the top.
RelevanceDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Tribunal Confirms Lauric Acid Reclassification Under Tariff Item 29159090, Dismissing Importer's Appeal for Insufficient Evidence</h1> <h3>M/s. Hindustan Unilever Ltd. Versus The Commissioner of Customs, Chennai II</h3> M/s. Hindustan Unilever Ltd. Versus The Commissioner of Customs, Chennai II - TMI ISSUES PRESENTED and CONSIDEREDThe core legal issue considered in these appeals is whether the rejection of the declared classification of the imported goods, specifically 'Lauric Acid,' and the subsequent re-classification by the authorities is correct. The classification dispute centers on whether Lauric Acid should be classified under Tariff Item 29157090 or under Tariff Item 29159090, which impacts the applicable duty rates.ISSUE-WISE DETAILED ANALYSISRelevant Legal Framework and PrecedentsThe classification of goods under the Customs Tariff is governed by the principles laid out in the Customs Tariff Act, which includes specific tariff headings for different types of goods. The Tariff Item 29157090 pertains to 'Palmitic Acid and Stearic Acid, their salts and esters,' while Tariff Item 29159090 covers 'Other' fatty acids not specifically mentioned elsewhere. The classification determines the duty rates applicable under the Customs Act, including Basic Customs Duty (BCD), Additional Duty of Customs, and Special Additional Duty (SAD).Court's Interpretation and ReasoningThe Tribunal carefully analyzed the Orders-in-Original, where the Original Authority concluded that the imported goods could not be classified under the declared CTH 29157090. The reasoning was based on the specificity of the tariff heading, which is limited to Palmitic Acid and Stearic Acid, their salts, and esters. The Tribunal found that Lauric Acid, being a different type of fatty acid, does not fall under this classification as it is neither a salt nor an ester of Palmitic or Stearic Acid.Key Evidence and FindingsThe Tribunal noted that the importer failed to provide substantial documentary evidence to counter the findings of the Original Authority. Although the importer relied on an opinion, it was not presented before the Tribunal, nor was any other documentary evidence provided to support the claim that Lauric Acid should be classified under the declared tariff heading.Application of Law to FactsApplying the legal framework to the facts, the Tribunal upheld the re-classification of Lauric Acid under Tariff Item 29159090. The Tribunal emphasized the importance of adhering to the specificity of the tariff headings, which clearly delineate the types of acids covered. Since Lauric Acid does not fit within the specific category of Palmitic or Stearic Acid, its classification under the 'Other' category was deemed appropriate.Treatment of Competing ArgumentsThe Tribunal considered the arguments presented by the importer but found them lacking in substantive evidence. The reliance on an unsubmitted opinion and the absence of documentary support weakened the importer's position. The Tribunal found the Original Authority's reasoning to be more compelling, given the specificity of the tariff headings and the lack of counter-evidence from the importer.ConclusionsThe Tribunal concluded that the re-classification of Lauric Acid under Tariff Item 29159090 was correct and upheld the Orders-in-Original. The importer's appeals were dismissed due to the failure to provide adequate evidence to challenge the re-classification.SIGNIFICANT HOLDINGSPreserve Verbatim Quotes of Crucial Legal ReasoningThe Tribunal noted, 'The impugned goods is neither a 'salt' nor 'ester of Palmitic' or 'Stearic Acid', subheading 2915.70 of Customs Tariff which deals with Palmitic Acid and Stearic Acid, their salts and esters; tariff 2915 7090 is very specific and limited to those two fatty acids and their salts and esters which cannot be stretched to include other saturated fatty acids, like the impugned goods herein since, the same is neither a salt nor an ester.'Core Principles EstablishedThe decision reinforces the principle that tariff classifications must adhere to the specific descriptions provided in the Customs Tariff Act. Goods must be classified based on their chemical composition and characteristics as defined within the tariff headings.Final Determinations on Each IssueThe Tribunal determined that the re-classification of Lauric Acid under Tariff Item 29159090 was justified and upheld the decisions of the lower authorities. The appeals were dismissed, affirming the correctness of the re-classification and the resulting duty demands.

        Topics

        ActsIncome Tax
        No Records Found