https://www.taxtmi.com/caselaws?id=248773 Imported goods described in the test report as a chemical compound of 99% purity were treated prima facie as a separately defined chemical compound classifiable under Chapter 29, not as a food preparation under Chapter 21. The reasoning noted that Chapter 21 covers food preparations and that a food additive is not necessarily a food preparation. On the material available, there was no basis at the prima facie stage to move the goods out of Chapter 29. The applicant was therefore granted waiver of pre-deposit for admission of the appeal and stay of recovery during pendency of the appeal. en-us Mon, 27 Jan 2014 00:00:00 +0530 Wed, 03 Sep 2014 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248773 Imported goods described in the test report as a chemical compound of 99% purity were treated prima facie as a separately defined chemical compound classifiable under Chapter 29, not as a food preparation under Chapter 21. The reasoning noted that Chapter 21 covers food preparations and that a food additive is not necessarily a food preparation. On the material available, there was no basis at the prima facie stage to move the goods out of Chapter 29. The applicant was therefore granted waiver of pre-deposit for admission of the appeal and stay of recovery during pendency of the appeal. Case-Laws Customs Mon, 27 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248773