https://www.taxtmi.com/caselaws?id=751003 The CESTAT Chennai upheld the appellant's classification of Sweet Pearl P200 under CTH 29054900, rejecting Revenue's reclassification under CTH 21069060. The tribunal found Revenue failed to meet its burden of proof when challenging the importer's declared classification, despite obtaining expert opinions from EIA and Central Food Laboratory that were not properly considered. The court noted the appellant had consistently classified similar goods under the same tariff heading since 2004. Revenue's contention that the goods qualified as food flavouring material under CTH 2106 lacked adequate justification regarding flavour enhancer properties. The impugned order was set aside with consequential benefits. Revenue's cross-appeal for penalty under Section 114A was dismissed as the underlying duty demand was overturned. en-us Thu, 04 Apr 2024 00:00:00 +0530 Tue, 22 Oct 2024 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751003 The CESTAT Chennai upheld the appellant's classification of Sweet Pearl P200 under CTH 29054900, rejecting Revenue's reclassification under CTH 21069060. The tribunal found Revenue failed to meet its burden of proof when challenging the importer's declared classification, despite obtaining expert opinions from EIA and Central Food Laboratory that were not properly considered. The court noted the appellant had consistently classified similar goods under the same tariff heading since 2004. Revenue's contention that the goods qualified as food flavouring material under CTH 2106 lacked adequate justification regarding flavour enhancer properties. The impugned order was set aside with consequential benefits. Revenue's cross-appeal for penalty under Section 114A was dismissed as the underlying duty demand was overturned. Case-Laws Customs Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751003