https://www.taxtmi.com/caselaws?id=755787 CESTAT Bangalore ruled on classification dispute involving Indonesia Robusta Coffee Beans imported by 100% EOU, whether classifiable under CTH 09011149 or 09019010. Following precedent in Artistic Stone case, Tribunal set aside impugned order and remanded matter to Commissioner for de-novo adjudication. Court directed that when description/HSN code changes from importer's declaration, opportunity must be given to obtain amended procurement certificate from competent authority rather than ordering confiscation. If appellant disputes test report, respondent must allow re-testing through another accredited agency. Appeal disposed through remand. en-us Thu, 11 Jul 2024 00:00:00 +0530 Thu, 18 Jul 2024 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755787 CESTAT Bangalore ruled on classification dispute involving Indonesia Robusta Coffee Beans imported by 100% EOU, whether classifiable under CTH 09011149 or 09019010. Following precedent in Artistic Stone case, Tribunal set aside impugned order and remanded matter to Commissioner for de-novo adjudication. Court directed that when description/HSN code changes from importer's declaration, opportunity must be given to obtain amended procurement certificate from competent authority rather than ordering confiscation. If appellant disputes test report, respondent must allow re-testing through another accredited agency. Appeal disposed through remand. Case-Laws Customs Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755787