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CESTAT allowed appeals by remand in a customs classification dispute involving mixtures of odoriferous compounds. The appellant challenged classification under heading 3302.90.90 versus 3302.10 of the Customs Tariff Act, seeking concessional duty rates under Notification 21/2002-Cus. The tribunal found that both parties agreed the matter required fresh examination by the original authority. Following precedent from Bangalore Bench in Giavudan Indian case, CESTAT emphasized the necessity to determine whether imported flavour compounds were specifically of a kind used for beverage manufacture. The impugned order was set aside and remitted to the jurisdictional adjudicating authority for de novo adjudication with specific directions to render categorical findings on the beverage-use classification issue while adhering to natural justice principles.
CESTAT allowed appeals by remand in a customs classification dispute involving mixtures of odoriferous compounds. The appellant challenged classification under heading 3302.90.90 versus 3302.10 of the Customs Tariff Act, seeking concessional duty rates under Notification 21/2002-Cus. The tribunal found that both parties agreed the matter required fresh examination by the original authority. Following precedent from Bangalore Bench in Giavudan Indian case, CESTAT emphasized the necessity to determine whether imported flavour compounds were specifically of a kind used for beverage manufacture. The impugned order was set aside and remitted to the jurisdictional adjudicating authority for de novo adjudication with specific directions to render categorical findings on the beverage-use classification issue while adhering to natural justice principles.
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