https://www.taxtmi.com/caselaws?id=451088 Imported goods consisting of demineralised fish-scale material were held classifiable under Heading 0511 rather than Heading 3504 because tariff classification must be made on the goods as imported, and a specific entry prevails over a general protein heading; the fact that protein could later be extracted did not change their character. For consignments described as fish protein but found to be demineralised fish scales, the advance authorisation and exemption under Notification No. 96/2009-Cus. were unavailable because the declared description did not match the goods. On limitation and penalties, earlier consignments cleared on accepted test reports could not support blanket suppression findings, and redemption fine and penalty were not attracted for provisional assessments, leaving liability only to the extent upheld. en-us Tue, 12 Mar 2024 00:00:00 +0530 Wed, 20 Mar 2024 09:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451088 Imported goods consisting of demineralised fish-scale material were held classifiable under Heading 0511 rather than Heading 3504 because tariff classification must be made on the goods as imported, and a specific entry prevails over a general protein heading; the fact that protein could later be extracted did not change their character. For consignments described as fish protein but found to be demineralised fish scales, the advance authorisation and exemption under Notification No. 96/2009-Cus. were unavailable because the declared description did not match the goods. On limitation and penalties, earlier consignments cleared on accepted test reports could not support blanket suppression findings, and redemption fine and penalty were not attracted for provisional assessments, leaving liability only to the extent upheld. Case-Laws Customs Tue, 12 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451088