Tariff classification of Levocarnitine favours specific Chapter 29 entry over residuary food-preparation heading.

Levocarnitine and Levocarnitine L-Tartrate were treated as separate chemically defined organic compounds under Chapter 29, not as food preparations under the residuary tariff entry. The article states that, when Revenue seeks to displace an importer's declared classification, it bears the burden of proving the proposed reclassification with evidence. Here, the CRCL report did not establish that the goods were food preparations; it only showed limited use as additives. The specific technical tariff entry and the HSN-based chapter structure were held to prevail over common parlance and the residuary entry, so classification under CTH 29239000 was upheld and the proposed reclassification under CTH 21069099 failed.

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Issues: Whether Levocarnitine and Levocarnitine L-Tartrate were correctly classifiable under CTH 29239000 as quaternary ammonium salts or under CTH 21069099 as food preparations not elsewhere specified or included.

Analysis: The burden lay on the Revenue to dislodge the classification declared by the importer and to justify the proposed reclassification. The goods were treated as quaternary ammonium salts, and Chapter 29 permits coverage of separate chemically defined organic compounds under Note 1(a). The Revenue's contrary view that the goods were food supplements rested on a residuary entry and was not supported by any expert material to negate the chapter note or the tariff description. The CRCL report did not establish that the goods were food preparations; it only indicated that they were used in small quantity as additives in food and other applications. In a tariff that turns on technical classification, the goods must be assessed as imported, the specific entry must prevail over a residuary entry, and common parlance cannot override the tariff language. The reasoning also drew support from the HSN-based structure of the tariff and from the scientific character of the goods.

Conclusion: The Revenue failed to justify reclassification under CTH 21069099, and classification under CTH 29239000 was upheld.

Final Conclusion: The appeal succeeded and the impugned reclassification and duty demand were set aside.

Ratio Decidendi: When the Revenue seeks to displace an importer's declared classification, it must prove the proposed entry with evidence, and a specific technical tariff entry supported by chapter notes prevails over a residuary food-preparation entry.

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