https://www.taxtmi.com/caselaws?id=796470 Classification and duty consequences of imported sorbitol under the Advance Authorisation Scheme require fresh adjudication where import documents reflected a different tariff heading due to an admitted supplier error. Sorbitol was claimed under Chapter 2905 for use in providing moisture to paste, while certain documents showed Heading 382460. The claimed fulfilment of export obligation and cited decisions concerning departmental challenge to goods imported under the scheme must be considered. The classification and consequential duty dispute is remitted for reconsideration after considering the cited decisions and further submissions. en-us Tue, 04 Aug 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796470 Classification and duty consequences of imported sorbitol under the Advance Authorisation Scheme require fresh adjudication where import documents reflected a different tariff heading due to an admitted supplier error. Sorbitol was claimed under Chapter 2905 for use in providing moisture to paste, while certain documents showed Heading 382460. The claimed fulfilment of export obligation and cited decisions concerning departmental challenge to goods imported under the scheme must be considered. The classification and consequential duty dispute is remitted for reconsideration after considering the cited decisions and further submissions. Case-Laws Customs Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796470