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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Dilip Gupta, President, Hemambika R. Priya, Technical Member
Sundyota Numandis Probioceutical Private Limited – Appellant
Versus
Principal Commissioner, Customs New Delhi – Respondent
| Table of Content |
|---|
| 1. nature of appeal and factual background. (Para 1 , 2) |
| 2. arguments for classification of products. (Para 3 , 4) |
| 3. court's analysis of applicable laws. (Para 5 , 6) |
| 4. adjudication on classification and burden of proof. (Para 7 , 8 , 10 , 11) |
HEMAMBIKA R. PRIYA
The present appeal has been filed by M/s Sundyota Numandis Probioceuticals Private Limited, the appellant to assail the Order-in-Original No. VII (HQ)10/Imp/Adj/Sundyota/96/2020/8089 dated 28.06.2021, the impugned order wherein the Commissioner had confirmed the demand of Rs. 7,07,02,027/- along with interest and penalties.
2. The brief facts of the case are that the appellant was engaged in the manufacture and sale of nutraceutical and pro-biotic products in India. These products comprise variety of key ingredients which were proprietary of the overseas vendors. The appellant imported these ingredients on payment of customs duty. The Department issued show cause notice alleging that the appellant had mis-classified (a) Tendofit, (b) Mobilee, & (c) GG Orosoluble and was liable to pay differential duty along with interest thereon,and that the goods were liable to confiscation. The matter was adjudicated vide the
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