2026-VIL-136-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Classification of "Lauric Acid" – Appellant classified "Lauric Acid" under tariff item 29157090 and availing exemption under Notification No.12/2012-Cus. Department issued SCNs proposing to change the classification to CTH 29159090, denying the benefit of the notification and demanding differential duties - The adjudicating authority rejected the appellant's classification, ordered reclassification, and confirmed the demand of differential duty and interest. The appellant appealed against these orders. Whether the rejection of the declared classification of the goods is tenable – HELD - The Revenue is not precluded from resorting to Section 28(1) of the Customs Act to review the assessment for ascertaining if there has been a short levy, and such review would also cover the aspect of the correctness of the classification claimed by the appellant. The appellant has the burden to prove that the goods imported are classifiable under tariff item 29157090 as claimed, in accordance with the principles laid down by the Supreme Court in Dilip Kumar & Company case. The appellant failed to provide any documentary evidence, such as analysis certificate or composition certificate, to substantiate its claim of classification - The chapter sub-heading from 2915.11 to 2915.70 specifically cover certain saturated acyclic monocarboxylic acid and their derivatives, and lauric acid is not covered thereunder - the Lauric Acid is classifiable under Tariff Item 29159090 - The impugned order is set aside and the appeal is dismissed
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