https://www.taxtmi.com/caselaws?id=760242 CESTAT Hyderabad allowed appeal by remand in a classification dispute regarding imported roasted cashew kernels. The case involved whether goods should be classified under Customs Tariff Item 20081910 or 08013210, affecting exemption eligibility under Notification 96/2008-CUS. The tribunal found violation of natural justice principles as the appellant was denied access to test reports and opportunity to cross-examine CEPCI representatives whose testing formed the basis for classification denial. The Original Authority failed to adequately examine appellant's submissions regarding mild dry roasting process, buyer specifications, and certifications from reputed testing agencies. Matter remanded with directions to provide document copies and allow cross-examination of CEPCI representatives. en-us Wed, 16 Oct 2024 00:00:00 +0530 Fri, 18 Oct 2024 09:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760242 CESTAT Hyderabad allowed appeal by remand in a classification dispute regarding imported roasted cashew kernels. The case involved whether goods should be classified under Customs Tariff Item 20081910 or 08013210, affecting exemption eligibility under Notification 96/2008-CUS. The tribunal found violation of natural justice principles as the appellant was denied access to test reports and opportunity to cross-examine CEPCI representatives whose testing formed the basis for classification denial. The Original Authority failed to adequately examine appellant's submissions regarding mild dry roasting process, buyer specifications, and certifications from reputed testing agencies. Matter remanded with directions to provide document copies and allow cross-examination of CEPCI representatives. Case-Laws Customs Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760242