https://www.taxtmi.com/caselaws?id=116910 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants in a case concerning the classification of imported goods described as 'dried garlic.' The Tribunal found that there was insufficient evidence to determine that the goods were garlic and not dried garlic, relying on the commercial parlance test for classification. As the import took place before a circular clarified the treatment of garlic, dried garlic was not subject to specific import licensing requirements. The impugned order was set aside, and the appeal was allowed in favor of the appellants. en-us Tue, 03 Jan 2006 00:00:00 +0530 Mon, 18 Jun 2012 17:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116910 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants in a case concerning the classification of imported goods described as 'dried garlic.' The Tribunal found that there was insufficient evidence to determine that the goods were garlic and not dried garlic, relying on the commercial parlance test for classification. As the import took place before a circular clarified the treatment of garlic, dried garlic was not subject to specific import licensing requirements. The impugned order was set aside, and the appeal was allowed in favor of the appellants. Case-Laws Customs Tue, 03 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116910