https://www.taxtmi.com/caselaws?id=765565 Tariff classification must follow the plain and specific wording of the entry, and goods cannot be placed within it by assertion alone. Lauric Acid did not answer Tariff Item 2915 70 90, which covers palmitic acid and stearic acid, their salts and esters, because there was no material showing the imported goods were such salts or esters. In the absence of documentary evidence to dislodge the lower orders, the declared classification was rejected and reclassification under Tariff Item 2915 90 90 was upheld, with the reassessment-based duty demands sustained. en-us Mon, 03 Feb 2025 00:00:00 +0530 Tue, 04 Feb 2025 08:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765565 Tariff classification must follow the plain and specific wording of the entry, and goods cannot be placed within it by assertion alone. Lauric Acid did not answer Tariff Item 2915 70 90, which covers palmitic acid and stearic acid, their salts and esters, because there was no material showing the imported goods were such salts or esters. In the absence of documentary evidence to dislodge the lower orders, the declared classification was rejected and reclassification under Tariff Item 2915 90 90 was upheld, with the reassessment-based duty demands sustained. Case-Laws Customs Mon, 03 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765565