Classification of imported Vitamin AD3 (1000:200) IU/G (Feed ...

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

September 5, 2024

Case Laws Customs AT

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 the confusion among importers due to contrary decisions, the penalty imposed is set aside. The classification under CTH 2936 is upheld, and the appeal is allowed in part, confirming the duty demand and interest while setting aside the penalty.

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Classification of imported Vitamin AD3 (1000:200) IU/G (Feed ...

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

September 5, 2024

Case Laws Customs AT

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