https://www.taxtmi.com/caselaws?id=757944 Vitamin AD3, being an intermixture of vitamins A and D3 with carriers, stabilisers and antioxidants, was classified under Heading 2936 rather than the residuary Heading 2309 because the specific tariff entry for vitamins and their intermixtures prevails over a general feed-preparation heading when read with the HSN Explanatory Notes. On that classification, the differential customs duty and consequential interest remained payable under the Customs Act. Penalty was deleted because the dispute arose from bona fide interpretational ambiguity and conflicting views on similar products during the relevant period, making penal consequences unjustified. en-us Mon, 02 Sep 2024 00:00:00 +0530 Tue, 03 Sep 2024 11:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757944 Vitamin AD3, being an intermixture of vitamins A and D3 with carriers, stabilisers and antioxidants, was classified under Heading 2936 rather than the residuary Heading 2309 because the specific tariff entry for vitamins and their intermixtures prevails over a general feed-preparation heading when read with the HSN Explanatory Notes. On that classification, the differential customs duty and consequential interest remained payable under the Customs Act. Penalty was deleted because the dispute arose from bona fide interpretational ambiguity and conflicting views on similar products during the relevant period, making penal consequences unjustified. Case-Laws Customs Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757944