https://www.taxtmi.com/caselaws?id=105382 The Tribunal remanded the case to determine whether galangal roots are directly consumable without processing, emphasizing the need for proper assessment. The Commissioner (Appeals) upheld the appeal, considering galangal roots as indigenous medicine and freely importable, supported by evidence from Indian Materia Medica and Customs House Laboratory. The judgment confirmed the legal classification of galangal roots as directly consumable and freely importable under ITC Classification No. 121120.03, rejecting the Revenue's appeal. en-us Tue, 23 Oct 2001 00:00:00 +0530 Mon, 05 Mar 2012 14:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105382 The Tribunal remanded the case to determine whether galangal roots are directly consumable without processing, emphasizing the need for proper assessment. The Commissioner (Appeals) upheld the appeal, considering galangal roots as indigenous medicine and freely importable, supported by evidence from Indian Materia Medica and Customs House Laboratory. The judgment confirmed the legal classification of galangal roots as directly consumable and freely importable under ITC Classification No. 121120.03, rejecting the Revenue's appeal. Case-Laws Customs Tue, 23 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105382