https://www.taxtmi.com/caselaws?id=785422 Classification dispute over exported insecticide mixtures centred on whether Sub-Heading Notes of the Import Tariff apply to the Export Tariff; tribunal concluded Sub-Heading Notes of the First Schedule are not applicable to the Second Schedule, rendering reclassification based on those Notes erroneous and unsustainable. Amendment to HSN to create antimalarial sub-headings did not capture the exported insecticide mixtures, supporting original Sub-Heading 3808.91 classification and MEIS entitlement. Consequentially, adjudicated demands, fines, and penalties tied to the reclassification were set aside and the appeal allowed. en-us Tue, 20 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 14:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785422 Classification dispute over exported insecticide mixtures centred on whether Sub-Heading Notes of the Import Tariff apply to the Export Tariff; tribunal concluded Sub-Heading Notes of the First Schedule are not applicable to the Second Schedule, rendering reclassification based on those Notes erroneous and unsustainable. Amendment to HSN to create antimalarial sub-headings did not capture the exported insecticide mixtures, supporting original Sub-Heading 3808.91 classification and MEIS entitlement. Consequentially, adjudicated demands, fines, and penalties tied to the reclassification were set aside and the appeal allowed. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785422