https://www.taxtmi.com/caselaws?id=211676 The Appellate Tribunal CESTAT, New Delhi upheld the classification of goods under tariff item 2501 as salt and sodium chloride, rejecting the argument for classification under tariff item 2106 for food preparations. The tribunal determined that the goods, natural sea water used without further preparation, did not qualify as food preparations. Despite concerns about the goods' edibility and extended custody, the tribunal found no grounds to dispute their classification as salt and sodium chloride. The tribunal dismissed the revenue's appeal, affirming the initial classification based on the goods' natural state and purpose for human consumption. en-us Fri, 10 Feb 2012 00:00:00 +0530 Fri, 09 Aug 2013 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211676 The Appellate Tribunal CESTAT, New Delhi upheld the classification of goods under tariff item 2501 as salt and sodium chloride, rejecting the argument for classification under tariff item 2106 for food preparations. The tribunal determined that the goods, natural sea water used without further preparation, did not qualify as food preparations. Despite concerns about the goods' edibility and extended custody, the tribunal found no grounds to dispute their classification as salt and sodium chloride. The tribunal dismissed the revenue's appeal, affirming the initial classification based on the goods' natural state and purpose for human consumption. Case-Laws Customs Fri, 10 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211676