https://www.taxtmi.com/caselaws?id=351836 Concentrated Mineral Drops, Elete Electrolyte and Nanosil were held not classifiable under Heading 2106 because the department did not establish, by evidence or test material, that they were food preparations covered by the chapter notes; they were treated as natural mineral-type products rather than residuary food preparations. The declared import values were nevertheless rejected, as documents and correspondence indicated conditional discounts, under-invoicing, and suppression of freight and ex-works charges, and the assessee did not dislodge that material. Redetermination of assessable value was therefore upheld in principle, with only limited recalculation required on the corrected tariff basis. en-us Mon, 27 Nov 2017 00:00:00 +0530 Fri, 01 Mar 2019 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351836 Concentrated Mineral Drops, Elete Electrolyte and Nanosil were held not classifiable under Heading 2106 because the department did not establish, by evidence or test material, that they were food preparations covered by the chapter notes; they were treated as natural mineral-type products rather than residuary food preparations. The declared import values were nevertheless rejected, as documents and correspondence indicated conditional discounts, under-invoicing, and suppression of freight and ex-works charges, and the assessee did not dislodge that material. Redetermination of assessable value was therefore upheld in principle, with only limited recalculation required on the corrected tariff basis. Case-Laws Customs Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351836