https://www.taxtmi.com/caselaws?id=447950 The CESTAT Chennai remanded a classification dispute regarding imported fish oil capsules to the Commissioner (Appeals) for fresh consideration. The case involved whether the goods should be classified under CTH 15042020 (as claimed by appellant) or CTH 21069099 (as confirmed by Commissioner). The tribunal found the Commissioner's decision based solely on Food Safety Authority documents insufficient, noting lack of proper examination of ingredients and chemical composition. The appellant failed to provide adequate evidence regarding capsule contents. The tribunal observed that subsequent consignments were accepted under CTH 15042020 by the department. The matter was remanded for reconsideration of classification and refund eligibility after providing the appellant opportunity to produce supporting documents. en-us Mon, 08 Jan 2024 00:00:00 +0530 Mon, 08 Jan 2024 21:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447950 The CESTAT Chennai remanded a classification dispute regarding imported fish oil capsules to the Commissioner (Appeals) for fresh consideration. The case involved whether the goods should be classified under CTH 15042020 (as claimed by appellant) or CTH 21069099 (as confirmed by Commissioner). The tribunal found the Commissioner's decision based solely on Food Safety Authority documents insufficient, noting lack of proper examination of ingredients and chemical composition. The appellant failed to provide adequate evidence regarding capsule contents. The tribunal observed that subsequent consignments were accepted under CTH 15042020 by the department. The matter was remanded for reconsideration of classification and refund eligibility after providing the appellant opportunity to produce supporting documents. Case-Laws Customs Mon, 08 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447950