https://www.taxtmi.com/caselaws?id=791453 Mandarin (kinnow) frozen concentrate was held classifiable under Heading 2009 39 00 as juice of any other single citrus fruit, because the tariff scheme separately recognises oranges and mandarins and the heading structure, read with the HSN Explanatory Notes, controls classification. Common parlance or marketing use could not override the statutory tariff entry. On limitation, the extended period was found unsustainable because the dispute was only a classification issue, the material facts were disclosed in the bills of entry, and no suppression or wilful misstatement to evade duty was established. Confiscation, redemption fine and penalty were therefore set aside. en-us Fri, 08 May 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791453 Mandarin (kinnow) frozen concentrate was held classifiable under Heading 2009 39 00 as juice of any other single citrus fruit, because the tariff scheme separately recognises oranges and mandarins and the heading structure, read with the HSN Explanatory Notes, controls classification. Common parlance or marketing use could not override the statutory tariff entry. On limitation, the extended period was found unsustainable because the dispute was only a classification issue, the material facts were disclosed in the bills of entry, and no suppression or wilful misstatement to evade duty was established. Confiscation, redemption fine and penalty were therefore set aside. Case-Laws Customs Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791453