Amprolium HCL classified under CTH 2933 9900 and duty demand upheld

Vital Therapeutics Pvt. Ltd Vs Commissioner of Customs (Seaport – Import) (CESTAT Chennai) CESTAT Chennai held that classification of Amprolium HCL under Customs Tariff Heading [CTH] 2933 9900 upheld. Accordingly, duty and interest as ordered is upheld. Facts- The appellant is in the business of trading of feed additives, enzymes, premixes etc. Specific intelligence was gathered by DRI, Chennai, that the importer has been allegedly importing pure ‘ascorbic acid’ in the guise of ‘ascorbyl polyphosphate’ by mis-declaring the same in the import documents, thereby evading payment of ant-...