Imported Health Supplements Attract 18% IGST, Not 28%, Says CESTAT; Demand for Differential Duty Time-Barred.

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....The CESTAT held that the imported health supplements are classifiable under CTH 2106 9099 and attract 18% IGST under Sr. No. 453 of Schedule III of Notification No. 1/2017-IGST rate, not 28% under Sr. No. 9 of Schedule IV. The goods were not protein concentrates or food flavouring materials. The demand for differential IGST was time-barred as there was no suppression of facts by the appellant. The appeal was allowed, and the impugned order was set aside.....