Just a moment...

Report
ReportReport
Welcome to TaxTMI

We're migrating from taxmanagementindia.com to taxtmi.com and wish to make this transition convenient for you. We welcome your feedback and suggestions. Please report any errors you encounter so we can address them promptly.

Bars
Logo TaxTMI
>
×

By creating an account you can:

Report an Error
Type of Error :
Please tell us about the error :
Min 15 characters0/2000
TMI Blog
Home /

Procedural Flaws Invalidate Classification Decision, Mandate Transparent Review of Seaweed Fertilizer Product Categorization

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....HC finds in favor of Petitioner, invalidating Respondent's classification decision due to procedural irregularities. The key violations include non-disclosure of critical documents in Show Cause Notice (SCN) and failure to address prior consistent classification orders. A test report confirming the product as an organic seaweed extract usable as vegetable fertilizer substantiates classification under CTH 3101. The court remanded the matter to Adjudicating Authority for de novo hearing, mandating document disclosure and requiring a reasoned order addressing all substantive arguments. The impugned order was set aside, effectively reinstating the Petitioner's original classification claim.....