9911796707
TMI Blog2025 (4) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... berries" against Bill of Entry No. 3586039 dated 10.06.2019 declaring its classification under CTH 2922 4990 attracting concessional rate of duty. On the basis of the audit observation, Department proposed to classify the same under CTH 2106 9099 and accordingly issued show-cause notice dated 03.06.2021 proposing its classification under CTH 2106 9099 and demanding differential duty of Rs. 18,97,988/- along with interest and penalty. On adjudication, the classification declared by the appellant was rejected and the product was classified under CTH 2106 9099 and the differential duty demand was confirmed with interest and equivalent penalty under Section 114A of the Customs Act, 1962. Aggrieved by the said order, the appellant preferred an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be considered as totally reliable material, however in certain cases it has been referred by the Hon'ble Supreme Court with a note of caution. However, he has no objection in remanding the matter to the learned Commissioner to decide the issue. 5. Heard both sides and perused the records. 6. The short issue involved in the present appeal is classification of "L-Glutamine with berries". Department claimed its classification under 2106 9099, whereas the appellant claimed its classification under 2922 4990. A show-cause notice has been issued to the appellant citing the reason as to why the classification of the impugned goods be as proposed by the Revenue under CTH 2106 9099. The learned adjudicating authority also discussed in detail an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uade the Counsels to place reliance on more reliable and authentic sources." No doubt Wikipedia can be considered as one of the source material for deciding the classification of the impugned product but it cannot be sole basis for arriving at the correct classification of the impugned goods, that too when it is not alleged in the notice. In these premises, the learned Commissioner (Appeals) is directed to decide the issue afresh on the basis of materials as alleged in the show-cause notice and discussed by the adjudicating authority in classifying the product. 7. At this stage, the learned Advocate submits that since it is recurring issue, a time frame may be fixed for deciding the case. Learned AR for the Revenue has no objection. Conse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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