2026-VIL-201-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Custom - Classification of the impugned goods viz. Tendofit, Mobilee &GG Orosoluble - Appellant challenged the classification of imported goods Tendofit, Mobilee, and GG Orosoluble under Chapter 21 of the Customs Tariff as "Miscellaneous Edible Preparations" instead of under Chapters 39 and 30 as claimed by the appellant - Whether the imported goods were correctly classified under Chapter 21 or should be classified under Chapters 39 and 30 as claimed by the appellant – HELD - Tendofit, which contained 86% Mucopolysaccharides and 15% Collagen, should be classified under Chapter 39 as a natural polymer, based on the expert opinion submitted by the appellant and the US Customs ruling that Chondroitin Sulphate, the main component of Tendofit, is a natural polymer. The Department failed to provide any evidence to controvert the appellant's classification, and classification has to be based on the condition of goods at the time of import, not their intended use – The product Mobilee, which contained 60-75% Sodium Hyaluronate along with Polysaccharides and Collagen, should also be classified under Chapter 39 as a natural polymer, based on the expert opinion and the US and EU Customs classification of Sodium Hyaluronate. The Department's contention that the presence of Collagen makes it a food preparation is rejected, as Mobilee was imported in bulk and required formulation before becoming edible - The product GG Orosoluble, which was a probiotic containing Lactobacillus Rhamnosus GG along with excipients, should be classified under Chapter 30 as a probiotic/culture of microorganisms, based on the expert opinion submitted by the appellant. The Department failed to lead any evidence to controvert the appellant's classification - The classification adopted by the appellant is correct. The impugned order is set aside and the appeal is allowed
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