https://www.taxtmi.com/caselaws?id=779834 Classification of Levocarnitine and Levocarnitine L-Tartrate turns on their condition and technical character at importation. Separate chemically defined organic compounds covered by Chapter 29 Note 1(a) fall under the specific tariff entry for quaternary ammonium salts, while the residuary entry for food preparations cannot apply without evidence establishing that character. The Revenue bears the burden of disproving the importer's declared classification and supporting reclassification with expert material. Use as a food additive in small quantities does not establish classification as a food preparation. The specific technical entry, supported by chapter notes and the HSN-based tariff structure, prevails over the residuary entry; classification under CTH 29239000 was therefore maintained and the reclassification and duty demand were set aside. 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 Classification of Levocarnitine and Levocarnitine L-Tartrate turns on their condition and technical character at importation. Separate chemically defined organic compounds covered by Chapter 29 Note 1(a) fall under the specific tariff entry for quaternary ammonium salts, while the residuary entry for food preparations cannot apply without evidence establishing that character. The Revenue bears the burden of disproving the importer's declared classification and supporting reclassification with expert material. Use as a food additive in small quantities does not establish classification as a food preparation. The specific technical entry, supported by chapter notes and the HSN-based tariff structure, prevails over the residuary entry; classification under CTH 29239000 was therefore maintained and the reclassification and duty demand were set aside. Case-Laws Customs Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779834