The CESTAT, an Appellate Tribunal, addressed the issue of ...

CESTAT ruled Apatite (Ground) Calcium Phosphate = CTH 2510 NOT CTH 2835. Overseas supplier Global Ceramics involved.

Case Laws     Customs

June 21, 2024

The CESTAT, an Appellate Tribunal, addressed the issue of reclassification of imported goods, specifically Apatite (Ground) Calcium Phosphate, under CTH 25102030 or CTH 28352690. Relying on a previous decision involving a similar importer, it was held that the goods should be classified under CTH 2510 as they met the criteria of natural Calcium Phosphate or Apatite Calcium Phosphate. The Tribunal analyzed Tariff entries and HSN Explanatory Notes to reach this conclusion. Despite the lack of retesting, the involvement of the same overseas supplier supported the classification decision. As a result, the impugned orders were set aside, and the appeals were allowed.

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