https://www.taxtmi.com/caselaws?id=413893 The Supreme Court upheld the classification of the product as 'whey protein' as determined by the Commissioner of Customs and endorsed by the Tribunal. However, the Court noted the Tribunal's lack of elaboration on the Commissioner's considerations. Regarding the valuation issue under various acts, the Court remitted the matter back to the Tribunal for reconsideration, emphasizing a comprehensive examination of all contentions by both parties in accordance with the law. The appeal was partially allowed for a fresh assessment of the valuation issue, with no order on costs issued. en-us Wed, 28 Jul 2021 00:00:00 +0530 Sat, 23 Oct 2021 07:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413893 The Supreme Court upheld the classification of the product as 'whey protein' as determined by the Commissioner of Customs and endorsed by the Tribunal. However, the Court noted the Tribunal's lack of elaboration on the Commissioner's considerations. Regarding the valuation issue under various acts, the Court remitted the matter back to the Tribunal for reconsideration, emphasizing a comprehensive examination of all contentions by both parties in accordance with the law. The appeal was partially allowed for a fresh assessment of the valuation issue, with no order on costs issued. Case-Laws Customs Wed, 28 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413893