Commissioner (A) cannot change product classification without affording opportunity

Madhu Silica Pvt Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad) Introduction – A recent CESTAT Ahmedabad decision has highlighted the importance of following proper procedures in the classification of imported goods. In the case of Madhu Silica Pvt Ltd Vs C.C.-Ahmedabad, CESTAT has ordered a fresh adjudication to correctly classify the imported Malvern Master Sizer. This article will delve into the details of the case and discuss its potential implications. Background of the Case Madhu Silica Pvt Ltd imported a Malvern Master Sizer and sought to classify it under Tariff Heading 90275090, rela...