https://www.taxtmi.com/highlights?id=87478 CESTAT remanded the case regarding L-Glutamine with berries classification, finding the Commissioner's (Appeals) sole reliance on Wikipedia insufficient for determining correct tariff heading. The tribunal emphasized that while Wikipedia can be a source material, it cannot be the exclusive basis for goods classification. The appellate authority was directed to re-examine the classification using materials from the show-cause notice and adjudicating authority's original discussion, ensuring a comprehensive and academically rigorous assessment of the product's appropriate tariff categorization. en-us Wed, 16 Apr 2025 08:38:45 +0530 Wed, 16 Apr 2025 08:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87478 CESTAT remanded the case regarding L-Glutamine with berries classification, finding the Commissioner's (Appeals) sole reliance on Wikipedia insufficient for determining correct tariff heading. The tribunal emphasized that while Wikipedia can be a source material, it cannot be the exclusive basis for goods classification. The appellate authority was directed to re-examine the classification using materials from the show-cause notice and adjudicating authority's original discussion, ensuring a comprehensive and academically rigorous assessment of the product's appropriate tariff categorization. Highlights Customs Wed, 16 Apr 2025 08:38:45 +0530 https://www.taxtmi.com/highlights?id=87478