Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
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Classification of imported goods - amino acid powder - whey protein powder - The Tribunal supported the customs authority's classification of the goods under CTI 21069099. It noted that the goods, being dietary supplements and not solely amino acids or chemically defined compounds, did not fit under CTI 29379090. The imported goods are not protein concentrates (such as whey protein) but are mixtures of amino acids, vitamins, etc. for use by dissolving in water. In our considered view, Chapter Note 5(b) squarely puts the imported goods under heading 2106 and since they do not exactly fall under any of the other Customs Tariff Items, CTI 2106 90 99 is the correct classification.
Classification of imported goods - amino acid powder - whey protein powder - The Tribunal supported the customs authority's classification of the goods under CTI 21069099. It noted that the goods, being dietary supplements and not solely amino acids or chemically defined compounds, did not fit under CTI 29379090. The imported goods are not protein concentrates (such as whey protein) but are mixtures of amino acids, vitamins, etc. for use by dissolving in water. In our considered view, Chapter Note 5(b) squarely puts the imported goods under heading 2106 and since they do not exactly fall under any of the other Customs Tariff Items, CTI 2106 90 99 is the correct classification.
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