https://www.taxtmi.com/caselaws?id=449879 Product literature, departmental clarification and long-standing assessment practice supported classification of Betaine Hydrochloride 98% Feed Grade as an animal feed additive under CETH 2309 90 90. The Tribunal noted that the goods were marketed for animal nutrition, particularly poultry feed, were not intended for human, food or pharmaceutical use, and the Department had not carried out any supporting chemical test. On that factual basis, it accepted the Commissioner (Appeals)'s findings and concluded that the Revenue had not established grounds to disturb the existing classification under Chapter 23, rejecting the competing headings for chemical or medicinal products. en-us Tue, 23 Jan 2024 00:00:00 +0530 Fri, 11 Apr 2025 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449879 Product literature, departmental clarification and long-standing assessment practice supported classification of Betaine Hydrochloride 98% Feed Grade as an animal feed additive under CETH 2309 90 90. The Tribunal noted that the goods were marketed for animal nutrition, particularly poultry feed, were not intended for human, food or pharmaceutical use, and the Department had not carried out any supporting chemical test. On that factual basis, it accepted the Commissioner (Appeals)'s findings and concluded that the Revenue had not established grounds to disturb the existing classification under Chapter 23, rejecting the competing headings for chemical or medicinal products. Case-Laws Customs Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449879