https://www.taxtmi.com/caselaws?id=774095 CESTAT Chennai remanded a classification dispute involving mixtures of odoriferous compounds back to the adjudicating authority for fresh determination. The case concerned whether imported flavoured preparations should be classified under heading 3302.10 or 3302.90.90 of the Customs Tariff Act. Following precedent from Bangalore Bench, the tribunal found it necessary to categorically determine whether the imported compounds were of a kind used for beverage manufacture. Both parties agreed the matter required fresh examination. The tribunal set aside the impugned order and directed denovo adjudication with specific findings on the goods' intended use, adhering to natural justice principles. en-us Wed, 02 Jul 2025 00:00:00 +0530 Thu, 03 Jul 2025 08:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774095 CESTAT Chennai remanded a classification dispute involving mixtures of odoriferous compounds back to the adjudicating authority for fresh determination. The case concerned whether imported flavoured preparations should be classified under heading 3302.10 or 3302.90.90 of the Customs Tariff Act. Following precedent from Bangalore Bench, the tribunal found it necessary to categorically determine whether the imported compounds were of a kind used for beverage manufacture. Both parties agreed the matter required fresh examination. The tribunal set aside the impugned order and directed denovo adjudication with specific findings on the goods' intended use, adhering to natural justice principles. Case-Laws Customs Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774095