Adjuvants classifiable as per material composition in respective Tariff heading: CESTAT Bangalore

Bharat Biotech Internal Ltd Vs Commissioner of Customs (CESTAT Bangalore)

In the case of Bharat Biotech International Pvt Ltd vs. Commissioner of Customs, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Bangalore addressed the classification of the imported product “Montanide ISA 206 VG.”

The adjuvants are to be classified as per the material composition in the respective Tariff heading. The appellant imports different “Adjuvants”, based on their composition, they are being classified, accordingly.

Bharat Biotech classified the product

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