CESTAT allowed appeal regarding classification of imported Mass ...

Protein-Based Mass Weight Gainer Classified Under CTH 21061000 as Specific Description Prevails Over General Category

February 5, 2025

Case Laws Customs AT

CESTAT allowed appeal regarding classification of imported Mass Weight Gainer under Customs Tariff Act. Product determined classifiable under CTH 21061000 (Protein Concentrates) rather than CTH 21069099 (residual category) based on GRI 3(a), which favors specific over general descriptions. Product primarily marketed as protein concentrate for muscle building, not medical recovery. Extended limitation period under Section 28(4) of Customs Act inapplicable as importer provided complete documentation at import, showing no suppression or misstatement of facts. Demand for differential duty set aside both on classification merits and limitation grounds.

View Source

← Previous Next →

CESTAT allowed appeal regarding classification of imported Mass ...

Protein-Based Mass Weight Gainer Classified Under CTH 21061000 as Specific Description Prevails Over General Category

February 5, 2025

Case Laws Customs AT

You may also like:

Classification of imported goods - The Tribunal underscored the principle that classification should be determined based on the specific descriptions provided in the...

Multimedia speakers imported were classified under Customs Tariff Heading (CTH) 8518 2200, not CTH 8519 8100 and CTH 8527 9990. Notification No. 49/2008-CE(NT) dated...

Classification of goods - Protein Powder with Vitamins and Minerals - can be classified under HS code 3004.

Mandatory penalty u/s 114A of the Customs Act, 1962 not imposed - imported goods as “Polyester Bed Sheet”- mis-classified the impugned goods - The case involves a...

The case involves classification of imported goods, specifically bed sheets declared as made of 100% polyester. The revenue authority classified the consignment as...

CESTAT ruled on classification dispute regarding imported searchlights. The goods were incorrectly classified under CTH 85131090 instead of CTH 94054010. Following Rule...

Classification of goods - HSN Code - PAPAD of different shapes and sizes manufactured / supplied by the appellant - the product “different shapes and sizes Papad” is...

CESTAT ruled on classification disputes for various mobile phone components. The Tribunal held that Receivers should be classified under CTH 85177090 as phone parts, not...

Classification of a product - long pepper/pippali - appellant classified their product under CTH 12119099 whereas the department proposed its classification under...

The case pertains to the classification of imported goods, specifically Fork/Yoke 5th and reverse gear shift (parts of motor vehicles), under the appropriate Customs...

The appellant had correctly declared the description of the imported goods as "Surgical Microscope for Neurosurgery - Zeiss OPMI Pentero with accessories" in the Bill of...

The Advance Ruling Authority clarified the rate of tax under the GST Act for a Sleeping Bag Mk4 large. The classification of goods was determined based on Rule 3a of the...

This case pertains to the classification of imported goods, specifically roasted areca nuts/beetle nuts and roasted areca nuts/beetle nuts cut. The issue was whether...

Classification of goods - water signal / sensors, pressure sensors, heart film air mass meters / air mass sensors and temperature sensors - The appellants should be...

Concessional rate of duty - import of Crude Palmolein (Edible Grade) - When the imported goods conform to the specific description under Ch 1511 10 00 as “crude Oil” and...

Quick Updates: