https://www.taxtmi.com/caselaws?id=457865 CESTAT Chennai held that revenue's appeal regarding classification of imported Martech DHA was not time-barred, as review order was passed within prescribed timeframe and appeal filed within one month thereafter. However, revenue failed to discharge burden of proof for classifying DHA under CTH 21069099 as food preparation instead of respondent's claimed CTH 29161590. Court found revenue's end-use based classification approach flawed without examining ingredient composition and nature alteration. Revenue could not establish why DHA with impurities and stabilizers should be classified as food preparation rather than chemically defined organic compound. Appeal partially allowed on time-bar issue but rejected on classification merits. en-us Tue, 23 Jul 2024 00:00:00 +0530 Sun, 29 Sep 2024 16:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457865 CESTAT Chennai held that revenue's appeal regarding classification of imported Martech DHA was not time-barred, as review order was passed within prescribed timeframe and appeal filed within one month thereafter. However, revenue failed to discharge burden of proof for classifying DHA under CTH 21069099 as food preparation instead of respondent's claimed CTH 29161590. Court found revenue's end-use based classification approach flawed without examining ingredient composition and nature alteration. Revenue could not establish why DHA with impurities and stabilizers should be classified as food preparation rather than chemically defined organic compound. Appeal partially allowed on time-bar issue but rejected on classification merits. Case-Laws Customs Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457865