https://www.taxtmi.com/caselaws?id=330955 Denial of concessional customs duty under Notification No. 21/2002-Customs was found unsustainable where the record did not contain clear findings on whether the imported goods were in pellet form and whether the vitamin content met the prescribed norms. The Tribunal noted that the evidence needed proper examination to determine whether a micro-encapsulated product could qualify as pellet form, and whether vitamin presence by weight within the SION limits satisfied the notification conditions. Because the appellant's contentions were not addressed point-wise and the rejection lacked a speaking basis, the adjudication was treated as incomplete. The impugned order was set aside and the matter remanded for fresh decision after hearing the appellant. en-us Tue, 14 Jun 2016 00:00:00 +0530 Fri, 07 Apr 2017 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330955 Denial of concessional customs duty under Notification No. 21/2002-Customs was found unsustainable where the record did not contain clear findings on whether the imported goods were in pellet form and whether the vitamin content met the prescribed norms. The Tribunal noted that the evidence needed proper examination to determine whether a micro-encapsulated product could qualify as pellet form, and whether vitamin presence by weight within the SION limits satisfied the notification conditions. Because the appellant's contentions were not addressed point-wise and the rejection lacked a speaking basis, the adjudication was treated as incomplete. The impugned order was set aside and the matter remanded for fresh decision after hearing the appellant. Case-Laws Customs Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330955