https://www.taxtmi.com/caselaws?id=456004 CESTAT Ahmedabad allowed the appeal regarding classification of imported Apatite (Ground) Calcium Phosphate. The tribunal held that the natural, non-calcined mineral product should be classified under CTH 25102030 rather than CTH 28352690 as demanded by Customs. The court noted that chemically precipitated calcium phosphate would fall under CTH 2835, but the goods were admittedly natural and not precipitated upon re-testing. Following General Rules of Interpretation for Tariff, the most specific classification CTH 2510 applies. The demand for differential import duties, interest and penalties was quashed. en-us Wed, 24 Jan 2024 00:00:00 +0530 Thu, 20 Jun 2024 10:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456004 CESTAT Ahmedabad allowed the appeal regarding classification of imported Apatite (Ground) Calcium Phosphate. The tribunal held that the natural, non-calcined mineral product should be classified under CTH 25102030 rather than CTH 28352690 as demanded by Customs. The court noted that chemically precipitated calcium phosphate would fall under CTH 2835, but the goods were admittedly natural and not precipitated upon re-testing. Following General Rules of Interpretation for Tariff, the most specific classification CTH 2510 applies. The demand for differential import duties, interest and penalties was quashed. Case-Laws Customs Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456004