https://www.taxtmi.com/caselaws?id=757296 CESTAT Bangalore ruled in favor of the importer regarding classification of Montanide ISA 206 VG. The department incorrectly classified the immunological adjuvant under CTH 30023000 as veterinary vaccine, while the importer claimed CTH 38249090 as chemical products. The tribunal held that adjuvants should be classified based on material composition, not end use. Since the imported goods were injectable mineral oil and emulsifier from vegetable origin, classifying them as vaccines was legally untenable. The demand confirmation with interest and penalty under Section 114A were set aside as there was no misdeclaration. Appeal allowed. en-us Tue, 16 Jul 2024 00:00:00 +0530 Wed, 21 Aug 2024 10:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757296 CESTAT Bangalore ruled in favor of the importer regarding classification of Montanide ISA 206 VG. The department incorrectly classified the immunological adjuvant under CTH 30023000 as veterinary vaccine, while the importer claimed CTH 38249090 as chemical products. The tribunal held that adjuvants should be classified based on material composition, not end use. Since the imported goods were injectable mineral oil and emulsifier from vegetable origin, classifying them as vaccines was legally untenable. The demand confirmation with interest and penalty under Section 114A were set aside as there was no misdeclaration. Appeal allowed. Case-Laws Customs Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757296