https://www.taxtmi.com/highlights?id=97046 Classification under the Import Tariff Schedule was contested; the tribunal applied the principle that a specific tariff entry prevails over a general or residuary entry (Rule 3(a) GRI) and found the impugned reclassification unsustainable. The decision emphasised breach of natural justice where the adjudicating authority relied on a third party CIPET test report without furnishing it to the affected importer, and followed precedent holding such reclassification and demands liable to be set aside. Outcome: the impugned order and duty demand were set aside. en-us Fri, 20 Feb 2026 12:46:36 +0530 Fri, 20 Feb 2026 12:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97046 Classification under the Import Tariff Schedule was contested; the tribunal applied the principle that a specific tariff entry prevails over a general or residuary entry (Rule 3(a) GRI) and found the impugned reclassification unsustainable. The decision emphasised breach of natural justice where the adjudicating authority relied on a third party CIPET test report without furnishing it to the affected importer, and followed precedent holding such reclassification and demands liable to be set aside. Outcome: the impugned order and duty demand were set aside. Highlights Customs Fri, 20 Feb 2026 12:46:36 +0530 https://www.taxtmi.com/highlights?id=97046