Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Classification of Nicotine Sulphate under CTH 2939 upheld; limitation bars duty, interest and penalty | Customs classification & limitation : CESTAT Ahmedabad
CESTAT confirmed nicotine sulphate is correctly placed in tariff heading CTH 2939 and held that the revenue’s extended-period demand for differential duty, interest and penalty is barred by the limitation period. Consequently, the appellant’s duty liability and related-party undervaluation claim were dismissed, benefiting manufacturers and exporters of the chemical.