https://www.taxtmi.com/caselaws?id=779834 CESTAT Chennai held that the Revenue failed to discharge the burden of proof to reclassify the imported substances as food preparation under 2106 9099. Finding them to be chemically distinct quaternary ammonium compounds classifiable under Heading 2923 9000 (29239000), the Tribunal noted absence of expert support in the original order and that the Department cannot substitute its views for expert opinion. The impugned order was set aside and the appellant's classification under 29239000 was upheld; appeal allowed. en-us Fri, 19 Sep 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779834 CESTAT Chennai held that the Revenue failed to discharge the burden of proof to reclassify the imported substances as food preparation under 2106 9099. Finding them to be chemically distinct quaternary ammonium compounds classifiable under Heading 2923 9000 (29239000), the Tribunal noted absence of expert support in the original order and that the Department cannot substitute its views for expert opinion. The impugned order was set aside and the appellant's classification under 29239000 was upheld; appeal allowed. Case-Laws Customs Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779834