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    <title>2003 (5) TMI 367 - CEGAT, MUMBAI</title>
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    <description>A prima facie case was found in a classification dispute over imported Rovimix B2 80 SD, where the goods were described as vitamin B2 with dextrin as a carrier. The available material suggested dextrin was used to aid dispersal in animal feed supplement, and earlier contradictory departmental test reports remained unresolved. As no fresh material was produced to support the adverse view in the impugned order, waiver of deposit of duty and penalty was granted and recovery was stayed pending disposal.</description>
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      <description>A prima facie case was found in a classification dispute over imported Rovimix B2 80 SD, where the goods were described as vitamin B2 with dextrin as a carrier. The available material suggested dextrin was used to aid dispersal in animal feed supplement, and earlier contradictory departmental test reports remained unresolved. As no fresh material was produced to support the adverse view in the impugned order, waiver of deposit of duty and penalty was granted and recovery was stayed pending disposal.</description>
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