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CESTAT remanded the case regarding L-Glutamine with berries classification, finding the Commissioner's (Appeals) sole reliance on Wikipedia insufficient for determining correct tariff heading. The tribunal emphasized that while Wikipedia can be a source material, it cannot be the exclusive basis for goods classification. The appellate authority was directed to re-examine the classification using materials from the show-cause notice and adjudicating authority's original discussion, ensuring a comprehensive and academically rigorous assessment of the product's appropriate tariff categorization.
CESTAT remanded the case regarding L-Glutamine with berries classification, finding the Commissioner's (Appeals) sole reliance on Wikipedia insufficient for determining correct tariff heading. The tribunal emphasized that while Wikipedia can be a source material, it cannot be the exclusive basis for goods classification. The appellate authority was directed to re-examine the classification using materials from the show-cause notice and adjudicating authority's original discussion, ensuring a comprehensive and academically rigorous assessment of the product's appropriate tariff categorization.
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