https://www.taxtmi.com/caselaws?id=439684 The Tribunal determined that the imported 'tomato dry flavour' should be classified under Customs Tariff Heading (CTH) 3302 1010, rather than CTH 2106 9060 as contended by the Revenue. It found the product to be a synthetic mixture of odoriferous substances used as raw materials in the food industry, not intended for direct consumption. Relying on precedent, the Tribunal allowed the appeal, setting aside the demand for differential duty and interest under the Customs Act, 1962. en-us Wed, 28 Jun 2023 00:00:00 +0530 Fri, 30 Jun 2023 09:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439684 The Tribunal determined that the imported 'tomato dry flavour' should be classified under Customs Tariff Heading (CTH) 3302 1010, rather than CTH 2106 9060 as contended by the Revenue. It found the product to be a synthetic mixture of odoriferous substances used as raw materials in the food industry, not intended for direct consumption. Relying on precedent, the Tribunal allowed the appeal, setting aside the demand for differential duty and interest under the Customs Act, 1962. Case-Laws Customs Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439684