https://www.taxtmi.com/caselaws?id=437591 The Tribunal allowed the appeals challenging the reclassification of imported 'probiotic culture,' reinstating the original classification under tariff item 3002 9030 and granting the benefit of concessional duty rate under notification no. 12/2012-Cus and notification no. 50/2017-Cus. The court emphasized the burden of proof on the Revenue in classification matters, noting the lack of evidence supporting the reclassification by customs authorities. The Tribunal found the reclassification unsubstantiated and set aside the impugned orders, reinstating the appellant's original classification and concessional duty rate. en-us Tue, 14 Mar 2023 00:00:00 +0530 Tue, 09 May 2023 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437591 The Tribunal allowed the appeals challenging the reclassification of imported 'probiotic culture,' reinstating the original classification under tariff item 3002 9030 and granting the benefit of concessional duty rate under notification no. 12/2012-Cus and notification no. 50/2017-Cus. The court emphasized the burden of proof on the Revenue in classification matters, noting the lack of evidence supporting the reclassification by customs authorities. The Tribunal found the reclassification unsubstantiated and set aside the impugned orders, reinstating the appellant's original classification and concessional duty rate. Case-Laws Customs Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437591