https://www.taxtmi.com/caselaws?id=451155 CESTAT Ahmedabad ruled in favor of appellant regarding IGST classification of nutrition/dietary supplements. The tribunal held that goods fell under Serial No. 453 and/or 23 of Schedule III attracting 18% IGST, not Serial No. 9 of Schedule IV with 28% rate as claimed by Revenue. The court found that Serial No. 9 covers only specific items and doesn't apply to appellant's goods under tariff item 21069099. Following precedent in Neuvera Wellness case, the tribunal determined appellant correctly declared goods at 18% IGST rate. The impugned order was set aside and appeal allowed. en-us Fri, 15 Mar 2024 00:00:00 +0530 Tue, 22 Oct 2024 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451155 CESTAT Ahmedabad ruled in favor of appellant regarding IGST classification of nutrition/dietary supplements. The tribunal held that goods fell under Serial No. 453 and/or 23 of Schedule III attracting 18% IGST, not Serial No. 9 of Schedule IV with 28% rate as claimed by Revenue. The court found that Serial No. 9 covers only specific items and doesn't apply to appellant's goods under tariff item 21069099. Following precedent in Neuvera Wellness case, the tribunal determined appellant correctly declared goods at 18% IGST rate. The impugned order was set aside and appeal allowed. Case-Laws Customs Fri, 15 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451155