https://www.taxtmi.com/highlights?id=78102 CESTAT AHMEDABAD held that Biofos Mono Calcium Phosphate (BMP) is classifiable u/s 2835 2610, not u/s 2309 9090. The deliberate attempt to misclassify was rejected as the fluorine content was not proven to be intentional. Specific description u/r 3(a) prevails over general description. Referring to a Supreme Court case, the Tribunal emphasized the importance of specific classification. The appellants' claim of intentional fluorine presence was unsubstantiated, indicating a deliberate misclassification for duty rate benefits. The appeal was dismissed for lack of merit. en-us Tue, 04 Jun 2024 08:03:44 +0530 Tue, 04 Jun 2024 08:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78102 CESTAT AHMEDABAD held that Biofos Mono Calcium Phosphate (BMP) is classifiable u/s 2835 2610, not u/s 2309 9090. The deliberate attempt to misclassify was rejected as the fluorine content was not proven to be intentional. Specific description u/r 3(a) prevails over general description. Referring to a Supreme Court case, the Tribunal emphasized the importance of specific classification. The appellants' claim of intentional fluorine presence was unsubstantiated, indicating a deliberate misclassification for duty rate benefits. The appeal was dismissed for lack of merit. Highlights Customs Tue, 04 Jun 2024 08:03:44 +0530 https://www.taxtmi.com/highlights?id=78102