https://www.taxtmi.com/caselaws?id=757944 CESTAT New Delhi classified imported Vitamin AD3 (1000:200) IU/G feed grade additive under CTH 2936 rather than CTH 2309, following SC precedent that HSN code classification requires placing goods under the most apt sub-heading. The tribunal noted the product's synthetic composition (53.2% vitamins with carriers and stabilizers) and specific purpose as feed additive supported classification under CTH 2936. Differential duty demand and interest were upheld as statutory requirements once tax liability established. However, penalty was set aside due to conflicting decisions creating confusion among importers during the relevant period. Appeal partially allowed. en-us Mon, 02 Sep 2024 00:00:00 +0530 Wed, 04 Sep 2024 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757944 CESTAT New Delhi classified imported Vitamin AD3 (1000:200) IU/G feed grade additive under CTH 2936 rather than CTH 2309, following SC precedent that HSN code classification requires placing goods under the most apt sub-heading. The tribunal noted the product's synthetic composition (53.2% vitamins with carriers and stabilizers) and specific purpose as feed additive supported classification under CTH 2936. Differential duty demand and interest were upheld as statutory requirements once tax liability established. However, penalty was set aside due to conflicting decisions creating confusion among importers during the relevant period. Appeal partially allowed. Case-Laws Customs Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757944