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CESTAT Mumbai reviewed the legality of classification by the Commissioner of Customs on 'enterogermina (bacillus clausal spores)' under notification no. 12/2012-Cus. The tribunal emphasized adherence to General Rules for Interpretation of Import Tariff for hierarchical elimination in classification. It noted the onus on the proper officer for re-classification and cited Hindustan Ferodo Ltd v. Collector of Central Excise for dispute resolution. The tribunal found the impugned order lacking proper legal application and remanded the matter for fresh decision in compliance with the Import Tariff rules. The appeal of the assessee was allowed for remand, while the Commissioner's appeal was dismissed.
CESTAT Mumbai reviewed the legality of classification by the Commissioner of Customs on 'enterogermina (bacillus clausal spores)' under notification no. 12/2012-Cus. The tribunal emphasized adherence to General Rules for Interpretation of Import Tariff for hierarchical elimination in classification. It noted the onus on the proper officer for re-classification and cited Hindustan Ferodo Ltd v. Collector of Central Excise for dispute resolution. The tribunal found the impugned order lacking proper legal application and remanded the matter for fresh decision in compliance with the Import Tariff rules. The appeal of the assessee was allowed for remand, while the Commissioner's appeal was dismissed.
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