CESTAT Dismisses Revenue’s Appeal, Confirms Final Classification of ‘Martek DHA

Principal Commissioner of Customs Vs Vasta Biotech Pvt. Ltd. (CESTAT Chennai) Principal Commissioner of Customs, Chennai, faced a setback as the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai, dismissed its appeal against Vasta Biotech Pvt. Ltd. The appeal concerned the classification of ‘Martech DHA’, an issue the Tribunal had previously settled. The Revenue’s appeal challenged an Order-in-Original that had, on identical facts, followed an earlier CESTAT ruling on the very same product and noticee. Notably, the earlier ruling, Final Order No. 40930/202...