#HSN Classification

CESTAT Hyderabad rules that galvanized iron welded wire mesh used in poultry cages falls under HSN 7314 (iron/steel articles) rather than HSN 8436 (poultry machinery), directly impacting customs duty liability. The decision clarifies classification disputes for manufacturers and importers of similar industrial materials.

CESTAT Mumbai clarifies that goods containing trace amounts of odoriferous ingredients like paprika, garlic oil, or spearmint qualify under HSN 3302 even when not the primary component, overturning a restrictive interpretation by customs authorities. This ruling impacts snack food manufacturers, flavoring suppliers, and importers by providing clarity on tariff classification for complex blended seasonings.

CESTAT Kolkata ruled that the revenue cannot invoke extended limitation to reassess IGST classification if the importer self-assessed the duty and no suppression was alleged during import clearance. The ruling bars post-clearance demands unless fraud or misdeclaration is proven, protecting importers from retrospective duty adjustments.

CESTAT Chennai rules that adding toileting functionality to a wheelchair does not reclassify it as a commode chair under HSN 9402, as long as mobility remains its essential purpose. This clarifies that assistive devices combining multiple health functions retain exemption eligibility under Notification 12/2012-Cus. if their primary design serves mobility for persons with disabilities.

CESTAT Hyderabad holds that crushing, screening, and washing of manganese ore constitute manufacture under Chapter Note 4, disqualifying it from CVD exemption under Notification No. 4/2006-CE.

Customs Tribunal holds that squid liver powder mixed with 40-50% soyabean meal is classifiable under CTH 2309 as a formulated animal feed, not under 2301.