https://www.taxtmi.com/caselaws?id=450585 CESTAT Mumbai held that ground glass products used in toothpaste manufacturing (BIOMIN F-Ground Glass and BIOMIN C-Glass) should be classified under CTI 3207 4000 as glass frit rather than CTI 3824 9990 as residual chemical products. The tribunal ruled plastic pallets used as packaging containers did not require separate classification when imported with the goods, contrary to the original authority's finding. No penalty was imposed as there was insufficient evidence of mis-declaration or classification violations under Section 111(m) of the Customs Act. The appeal was allowed in favor of the appellants, setting aside the impugned order. en-us Wed, 06 Mar 2024 00:00:00 +0530 Fri, 03 Jan 2025 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450585 CESTAT Mumbai held that ground glass products used in toothpaste manufacturing (BIOMIN F-Ground Glass and BIOMIN C-Glass) should be classified under CTI 3207 4000 as glass frit rather than CTI 3824 9990 as residual chemical products. The tribunal ruled plastic pallets used as packaging containers did not require separate classification when imported with the goods, contrary to the original authority's finding. No penalty was imposed as there was insufficient evidence of mis-declaration or classification violations under Section 111(m) of the Customs Act. The appeal was allowed in favor of the appellants, setting aside the impugned order. Case-Laws Customs Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450585