Supreme Court Confirms Duty Classification for Synthetic Vitamin AD3 Import; Upholds Interest, Removes Penalty Due to Confusion.

Classification of imported Vitamin AD3 (1000:200) IU/G (Feed grade/Feed additive) under the Customs Tariff Heading (CTH). The Supreme Court has reiterated that the HSN code is the bedrock of customs controls and procedures, and classification should be done under the most appropriate sub-heading. Accordingly, the impugned product is appropriately classifiable under CTH 2936 as it is synthetic, serves as a feed additive, and its composition is consistent with goods described under CTH 29362100. The presence of stabilizers or solvents does not alter the vitamins' character. The demand for differential duty and interest is upheld based on the Supreme Court's ruling that interest is compensatory for withholding tax payment. However, considering..... .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X