https://www.taxtmi.com/caselaws?id=796470 Classification of imported sorbitol and its duty consequences under the Advance Authorisation Scheme require fresh examination where import documents recorded a different tariff heading because of an asserted supplier error. The notes state that the importer claimed classification under Chapter 2905 and relied on cited decisions concerning fulfilment of export obligation and the department's ability to dispute imported goods. As the Revenue did not oppose reconsideration, the classification and consequential duty dispute is remitted for fresh adjudication after considering those 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 of imported sorbitol and its duty consequences under the Advance Authorisation Scheme require fresh examination where import documents recorded a different tariff heading because of an asserted supplier error. The notes state that the importer claimed classification under Chapter 2905 and relied on cited decisions concerning fulfilment of export obligation and the department's ability to dispute imported goods. As the Revenue did not oppose reconsideration, the classification and consequential duty dispute is remitted for fresh adjudication after considering those decisions and further submissions. Case-Laws Customs Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796470