https://www.taxtmi.com/caselaws?id=753296 CESTAT Mumbai held that the Commissioner of Customs (Import) improperly classified imported enterogermina (bacillus clausal spores) without following the General Rules for Interpretation of the Import Tariff under the Customs Tariff Act, 1975. The tribunal found the classification was revised without proper application of law and judicial precedent established in Hindustan Ferodo Ltd v. Collector of Central Excise. The matter was remanded to the original authority for fresh decision in strict compliance with interpretation rules. The assessee's appeal was allowed by way of remand while the Commissioner's appeal was dismissed. en-us Fri, 17 May 2024 00:00:00 +0530 Thu, 30 May 2024 07:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753296 CESTAT Mumbai held that the Commissioner of Customs (Import) improperly classified imported enterogermina (bacillus clausal spores) without following the General Rules for Interpretation of the Import Tariff under the Customs Tariff Act, 1975. The tribunal found the classification was revised without proper application of law and judicial precedent established in Hindustan Ferodo Ltd v. Collector of Central Excise. The matter was remanded to the original authority for fresh decision in strict compliance with interpretation rules. The assessee's appeal was allowed by way of remand while the Commissioner's appeal was dismissed. Case-Laws Customs Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753296