Classification of goods - Import of Nutrition/Dietary ...

Case Laws     Customs

March 21, 2024

Classification of goods - Import of Nutrition/Dietary Supplements - Levy of IGST @18% or 28% on Import - The tribunal noted that the Revenue argued for the classification of the goods under Serial No. 9 of Schedule IV, which attracted an IGST rate of 28%. - After a detailed analysis, the tribunal concluded that the goods in question did not fall under Serial No. 9 of Schedule IV. Instead, they determined that the correct classification was under Serial No. 453 and/or 23 of Schedule III, which attracted an IGST rate of 18%. - Therefore, the tribunal set aside the impugned order and allowed the appeal, granting consequential relief as per law.

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