https://www.taxtmi.com/caselaws?id=755105 CESTAT Kolkata ruled on classification of imported Artemia Cysts (Brine Shrimp Eggs), holding they fall under Customs Tariff Heading 0511.99 (Animal Products Not Elsewhere Specified) rather than 2309.90 (Animal Feed Preparations). The tribunal noted that when six-digit classification was modified to eight digits in 2003, Artemia Cysts were specifically placed under 0511.99.11, confirming prior classification under 0511.99. While upholding the classification ruling, CESTAT set aside penalties imposed on the appellant company under Section 114A and on an individual under Section 112(a) of the Customs Act, 1962. Appeal was allowed in part. en-us Wed, 26 Jun 2024 00:00:00 +0530 Sat, 06 Jul 2024 07:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755105 CESTAT Kolkata ruled on classification of imported Artemia Cysts (Brine Shrimp Eggs), holding they fall under Customs Tariff Heading 0511.99 (Animal Products Not Elsewhere Specified) rather than 2309.90 (Animal Feed Preparations). The tribunal noted that when six-digit classification was modified to eight digits in 2003, Artemia Cysts were specifically placed under 0511.99.11, confirming prior classification under 0511.99. While upholding the classification ruling, CESTAT set aside penalties imposed on the appellant company under Section 114A and on an individual under Section 112(a) of the Customs Act, 1962. Appeal was allowed in part. Case-Laws Customs Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755105