https://www.taxtmi.com/caselaws?id=210237 The Tribunal upheld the decision of the Commissioner (Appeals) and rejected the appeal, classifying the imported goods as Sulphonated Fish Oil under chapter sub heading 34029020. The Tribunal emphasized that the burden of proof regarding classification lies with the department, noting that the product in question was described as a preparation with Sulphonated Fish Oil and additives. Expert opinions on the different uses of Sulphonated Fish Oil were lacking, and the technical opinion supported the respondents' claim. The Tribunal applied Rule 3(a) of the Rules of Interpretation of Customs Tariff, 1975, giving preference to the most specific description. en-us Wed, 22 Jun 2011 00:00:00 +0530 Fri, 23 Nov 2012 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210237 The Tribunal upheld the decision of the Commissioner (Appeals) and rejected the appeal, classifying the imported goods as Sulphonated Fish Oil under chapter sub heading 34029020. The Tribunal emphasized that the burden of proof regarding classification lies with the department, noting that the product in question was described as a preparation with Sulphonated Fish Oil and additives. Expert opinions on the different uses of Sulphonated Fish Oil were lacking, and the technical opinion supported the respondents' claim. The Tribunal applied Rule 3(a) of the Rules of Interpretation of Customs Tariff, 1975, giving preference to the most specific description. Case-Laws Customs Wed, 22 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210237