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CESTAT dismissed the appellant's challenge and upheld classification of the imported product under Customs Tariff Heading 2106 rather than 3003, concluding the goods are general health/food preparations not medicaments. The Tribunal held that where an earlier CESTAT judgment is under appeal to the SC it cannot be relied upon as binding precedent for the same lis, and that admission of an appeal does not equate to an automatic stay. The Tribunal found the appellant failed to discharge the onus of proof regarding therapeutic use, whereas revenue met its evidentiary burden; accordingly the appeal was rejected and the impugned assessment sustained.
CESTAT dismissed the appellant's challenge and upheld classification of the imported product under Customs Tariff Heading 2106 rather than 3003, concluding the goods are general health/food preparations not medicaments. The Tribunal held that where an earlier CESTAT judgment is under appeal to the SC it cannot be relied upon as binding precedent for the same lis, and that admission of an appeal does not equate to an automatic stay. The Tribunal found the appellant failed to discharge the onus of proof regarding therapeutic use, whereas revenue met its evidentiary burden; accordingly the appeal was rejected and the impugned assessment sustained.
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