Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The CESTAT held that the animal feed supplements containing ingredients like calcium, magnesium, phosphorus, vitamin B12 and vitamin D3 are appropriately classified under Heading 2309 and Tariff Item No. 23099090 of the Central Excise Tariff Act, 1985. The Tribunal observed that the subject goods are nutrient supplements not mentioned in the pharmacopoeias and not prescribed by veterinary doctors for curing ailments, despite prescribed doses. Relying on the Supreme Court's ruling that the burden to prove correct classification lies on the Revenue, the Tribunal set aside the impugned order as the Revenue failed to discharge this burden. The Tribunal upheld its earlier decision in Dabur India Ltd. case classifying similar products as animal feed supplements.
The CESTAT held that the animal feed supplements containing ingredients like calcium, magnesium, phosphorus, vitamin B12 and vitamin D3 are appropriately classified under Heading 2309 and Tariff Item No. 23099090 of the Central Excise Tariff Act, 1985. The Tribunal observed that the subject goods are nutrient supplements not mentioned in the pharmacopoeias and not prescribed by veterinary doctors for curing ailments, despite prescribed doses. Relying on the Supreme Court's ruling that the burden to prove correct classification lies on the Revenue, the Tribunal set aside the impugned order as the Revenue failed to discharge this burden. The Tribunal upheld its earlier decision in Dabur India Ltd. case classifying similar products as animal feed supplements.
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