https://www.taxtmi.com/caselaws?id=424916 The court dismissed the Revenue's appeals and upheld the classification of dried pomegranate seeds ('anardana') under sub-heading 1209.99.90, rather than under sub-heading 0813.40.90 as claimed by the Revenue. The court emphasized the interpretation of 'edible' in the context of Chapter 8 and the burden of proof in classification disputes, ultimately finding in favor of the importers based on substantial evidence and supporting documentation. The court suggested potential policy considerations to prevent future litigation and dismissed the appeals without costs. en-us Mon, 11 Jul 2022 00:00:00 +0530 Wed, 12 Oct 2022 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424916 The court dismissed the Revenue's appeals and upheld the classification of dried pomegranate seeds ('anardana') under sub-heading 1209.99.90, rather than under sub-heading 0813.40.90 as claimed by the Revenue. The court emphasized the interpretation of 'edible' in the context of Chapter 8 and the burden of proof in classification disputes, ultimately finding in favor of the importers based on substantial evidence and supporting documentation. The court suggested potential policy considerations to prevent future litigation and dismissed the appeals without costs. Case-Laws Customs Mon, 11 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424916