https://www.taxtmi.com/caselaws?id=448590 The Tribunal upheld the decision of the first appellate authority, which set aside the re-classification of imported micronutrient fertilizers under CTH 2922 and dismissed the differential duty demand and penalty. The Tribunal found the original re-classification unjustified and noted violations of natural justice by the adjudicating authority. The appeal by the Revenue was dismissed, maintaining the classification under CTH 3105 9090 with applicable exemptions, as initially claimed by the appellant. The Tribunal's decision relied on judicial precedents, reinforcing the first appellate authority's findings. en-us Tue, 23 Jan 2024 00:00:00 +0530 Wed, 24 Jan 2024 07:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448590 The Tribunal upheld the decision of the first appellate authority, which set aside the re-classification of imported micronutrient fertilizers under CTH 2922 and dismissed the differential duty demand and penalty. The Tribunal found the original re-classification unjustified and noted violations of natural justice by the adjudicating authority. The appeal by the Revenue was dismissed, maintaining the classification under CTH 3105 9090 with applicable exemptions, as initially claimed by the appellant. The Tribunal's decision relied on judicial precedents, reinforcing the first appellate authority's findings. Case-Laws Customs Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448590