Imported goods misclassified as Biofos MCP under tariff heading 2835 2810 instead of 2309 9090. Deliberate attempt to misclassify goods for lower duty rate.

CESTAT AHMEDABAD held that Biofos Mono Calcium Phosphate (BMP) is classifiable u/s 2835 2610, not u/s 2309 9090. The deliberate attempt to misclassify was rejected as the fluorine content was not proven to be intentional. Specific description u/r 3(a) prevails over general description. Referring to a Supreme Court case, the Tribunal emphasized the importance of specific classification. The appellants' claim of intentional fluorine presence was unsubstantiated, indicating a deliberate misclassification for duty rate benefits. The appeal was dismissed for lack of merit. .....

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