Imported Artemia Cysts rightly classified under CTH 0511.99; penalties set aside. Tribunal upholds classification despite 2003 modification.

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....The case pertains to the classification of imported Artemia Cysts (Brine Shrimp Eggs) under the Customs Tariff Heading (CTH). The Tribunal held that prior to the eight-digit classification introduced in 2003, the product would fall under CTH 0511.99, and even after the modification, it was specifically brought under 0511.99.11. Considering the Chapter Notes and descriptions, it was concluded that the goods should be classified under CTH 0511.99 during the disputed period. The penalties imposed on the appellant company u/s 114A and on an individual u/s 112(a) of the Customs Act were set aside. The appeal was allowed in part.....