https://www.taxtmi.com/caselaws?id=762253 Waste derived from processed pulses was held not classifiable under heading 23025000, because that entry covers bran, sharps and other residues from the sifting, milling or other working of cereals or leguminous plants in the relevant sense. The goods were instead found to fit the assessee's declared classification under heading 0713 for dried leguminous vegetables shelled, whether or not skinned or split. As the departmental classification failed on merits, the consequential duty demand could not survive, and the impugned order was set aside in favour of the assessee. en-us Mon, 25 Nov 2024 00:00:00 +0530 Thu, 28 Nov 2024 07:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762253 Waste derived from processed pulses was held not classifiable under heading 23025000, because that entry covers bran, sharps and other residues from the sifting, milling or other working of cereals or leguminous plants in the relevant sense. The goods were instead found to fit the assessee's declared classification under heading 0713 for dried leguminous vegetables shelled, whether or not skinned or split. As the departmental classification failed on merits, the consequential duty demand could not survive, and the impugned order was set aside in favour of the assessee. Case-Laws Customs Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762253