https://www.taxtmi.com/caselaws?id=442797 The Tribunal upheld the classification of imported nutritional supplements containing cocoa under Customs Tariff Heading (CTH) 2106 as protein concentrates and textured protein substances, rather than under CTH 1806 for chocolate and cocoa preparations. The decision emphasized the Indian Customs Tariff's divergence from the Harmonized System of Nomenclature and the predominance of protein over cocoa in the products. The Tribunal also allowed finalization of the provisional assessment despite ongoing investigations by the Special Valuation Branch. Appeals were dismissed, and the impugned order was upheld. en-us Fri, 01 Sep 2023 00:00:00 +0530 Mon, 11 Sep 2023 08:59:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442797 The Tribunal upheld the classification of imported nutritional supplements containing cocoa under Customs Tariff Heading (CTH) 2106 as protein concentrates and textured protein substances, rather than under CTH 1806 for chocolate and cocoa preparations. The decision emphasized the Indian Customs Tariff's divergence from the Harmonized System of Nomenclature and the predominance of protein over cocoa in the products. The Tribunal also allowed finalization of the provisional assessment despite ongoing investigations by the Special Valuation Branch. Appeals were dismissed, and the impugned order was upheld. Case-Laws Customs Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442797