Imported goods classified under CTH 38249090 as chemical products not elsewhere specified, rather than...

Imported goods classified under CTH 38249090 as chemical products not elsewhere specified, rather than CTH 30023000 as "Vaccine for veterinary medicine". Adjuvants are immunological additives enhancing immune response in vaccines for humans and animals, composed of mineral oil and emulsifiers from vegetable sources. Classification as vaccine incorrect and legally untenable. Demand of duty with interest and penalty u/s 114A unsustainable as no misdeclaration or suppression of facts occurred during import. Appeal allowed by Appellate Tribunal. .....

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