{"id":8366,"date":"2026-03-17T17:26:11","date_gmt":"2026-03-17T11:56:11","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=8366"},"modified":"2026-03-17T17:26:11","modified_gmt":"2026-03-17T11:56:11","slug":"levocarnitine-classifiable-under-tariff-2923-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/levocarnitine-classifiable-under-tariff-2923-cestat","title":{"rendered":"Levocarnitine Classifiable Under Tariff 2923 | CESTAT"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000417148\/levocarnitine-and-levocarnitine-l-tartrate-are-quarternary-ammonium-saltcompounds-classifiable-under-tariff-item-2923-cestat\">Symbio Generics India Pvt. Ltd. vs. Commissioner of Customs (Imports), Chennai-II (2026) 40 Centax 92 (Tri.-Mad)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S\/Shri P. Dinesha<\/strong>, Member (J) &amp; <strong>M. Ajit Kumar,<\/strong> Member (T)<\/li>\n<li><strong>S. Sankaravadivelu,<\/strong> Adv., for the Appellant.<\/li>\n<li><strong>Smt. O.M. Reena,<\/strong> Authorised Representative, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The appellant imported products namely Levocarnitine and Levocarnitine L-Tartrate and claimed classification under Tariff Item 2923 90 00 of the Customs Tariff as quaternary ammonium salts and separate chemically defined organic compounds. The department, however, proposed classification under Tariff Item 2106 90 99 treating the goods as food preparations and proceeded to determine the classification accordingly. The appellant contended that the products were chemically defined organic compounds falling under Tariff Heading 2923 and relied upon scientific reports including reports of the Central Revenues Control Laboratory (CRCL) as well as rulings of customs authorities in other jurisdictions. It was further submitted that classification under the Customs Tariff must be determined strictly in accordance with the Harmonised System of Nomenclature (HSN) and that the departmental view treating the goods as food preparations was not supported by the tariff provisions. The matter was accordingly placed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The CESTAT held that Levocarnitine and Levocarnitine L-Tartrate are quaternary ammonium salts and separate chemically defined organic compounds. The tribunal observed that the CRCL reports supported the appellant\u2019s claim regarding the nature of the products and that the adjudicating authority had ignored such scientific evidence. It further noted that the department relied on certain website references to treat the goods as food preparations while overlooking the tariff provisions and HSN principles governing classification. The tribunal held that the department had not established or justified its case for classification under Tariff Item 2106 90 99. Accordingly, the goods were held to be classifiable under Tariff Item 2923 90 00, as claimed by the appellant.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1994%20(72)%20E.L.T.%20801%20(S.C.)&amp;itemType=AP\">A. Nagaraju Bros. v. State of Andhra Pradesh<\/a> \u2014 1994 (72) E.L.T. 801 (S.C.) \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1990%20(47)%20E.L.T.%20161%20(S.C.)&amp;itemType=AP\">Akbar Badruddin Jiwani v. Collector<\/a> \u2014 1990 (47) E.L.T. 161 (S.C.) \u2014 Relied on [Paras 5, 16]<\/li>\n<li>Assistant Commissioner v. \u2014 Camlin Ltd. \u2014 [2015] 55 taxmann.com 369 (Rajasthan) \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1997%20(89)%20E.L.T.%20633%20(S.C.)&amp;itemType=AP\">Chemical and Fibres of India Ltd. v. Union of India<\/a> \u2014 1997 (89) E.L.T. 633 (S.C.) \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1995%20(77)%20E.L.T.%2023%20(S.C.)&amp;itemType=AP\">Collector v. Wood Craft Products Ltd.<\/a> \u2014 1995 (77) E.L.T. 23 (S.C.) \u2014 Relied on [Paras 5, 17]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(386)%20E.L.T.%20236%20(Bom.)&amp;itemType=AP\">Commissioner v. Air India Ltd.<\/a> \u2014 2023 (386) E.L.T. 236 (Bom.) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2009%20(248)%20E.L.T.%20122%20(Bom.)&amp;itemType=AP\">Commissioner v. Finesse Creation Inc.<\/a> \u2014 2009 (248) E.L.T. 122 (Bom.) \u2014 Referred [Para 5]<\/li>\n<li>Commissioner v. Finesse Creation Inc. \u2014 2010 (255) E.L.T. A120 (S.C.) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2008%20(231)%20E.L.T.%20385%20(S.C.)&amp;itemType=AP\">Commissioner v. Sony India Ltd.<\/a> \u2014 2008 (231) E.L.T. 385 (S.C.) \u2014 Relied on [Paras 5, 16]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2009%20(237)%20E.L.T.%20225%20(S.C.)&amp;itemType=AP\">Commissioner v. Vaidynath Ayurwed Bhawan Ltd.<\/a> \u2014 2009 (237) E.L.T. 225 (S.C.) \u2014 Referred [Para 6]<\/li>\n<li>Court No. 11-00093, dated 3-9-2015 by U.S. Court of International Trade \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1983%20(13)%20E.L.T.%201566%20(S.C.)&amp;itemType=AP\">Dunlop India Ltd. v. Union of India<\/a> \u2014 1983 (13) E.L.T. 1566 (S.C.) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(197)%20E.L.T.%20324%20(S.C.)&amp;itemType=AP\">H.P.L. Chemicals Ltd. v. Commissioner<\/a> \u2014 2006 (197) E.L.T. 324 (S.C.) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2023)%206%20Centax%2064%20(S.C.)&amp;itemType=AP\">Heinz India Ltd. v. State of Kerala<\/a> \u2014 2023 (385) E.L.T. 162 (S.C.) = (2023) 6 Centax 64 (S.C.) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(383)%20E.L.T.%20241%20(S.C.)&amp;itemType=AP\">Hewlett Packard India Sales Pvt. Ltd. v. Commissioner<\/a> \u2014 2023 (383) E.L.T. 241 (S.C.) = (2023) 2 Centax 236 (S.C.) \u2014 Relied on [Paras 9, 17]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(318)%20E.L.T.%20529%20(S.C.)&amp;itemType=AP\">Holostick India Ltd. v. Commissioner<\/a> \u2014 2015 (318) E.L.T. 529 (S.C.) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2024%20(390)%20E.L.T.%20342%20(Tri.-Del)&amp;itemType=AP\">Human Health Distribution v. Commissioner<\/a> \u2014 2024 (390) E.L.T. 342 (Tri.-Del) = (2024) 19 Centax 156 (Tri. &#8211; Del.) \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2023)%207%20Centax%20199%20(Tri.-Del)&amp;itemType=AP\">Jai Kunkan Foods v. Commissioner<\/a> \u2014 (2023) 7 Centax 199 (Tri.-Del) = 2023 (385) E.L.T. 738 (Tri.-Del) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2008%20(225)%20E.L.T.%20321%20(S.C.)&amp;itemType=AP\">Mauri Yeast India Pvt. Ltd. v. State of U.P.<\/a> \u2014 2008 (225) E.L.T. 321 (S.C.) \u2014 Relied on [Paras 5, 15]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(333)%20E.L.T.%20170%20(Tri.-Bang)&amp;itemType=AP\">New India Shipping Services v. Commissioner<\/a> \u2014 2016 (333) E.L.T. 170 (Tri.-Bang) \u2014 Referred [Para 5]<\/li>\n<li>New Prasanthi Automobiles Company v. State of Kerala \u2014 1193 (91) STC 565 \u2014 Referred [Para 6]<\/li>\n<li>No. 11436, dated 1-6-2007 by U.S. Customs \u2014 Relied on [Paras 5, 12]<\/li>\n<li>NY8061, dated 11-1-2000 by U.S. Customs \u2014 Relied on [Paras 5, 12]<\/li>\n<li>NYE88640, dated 8-12-1999 by U.S. Customs \u2014 Relied on [Paras 5, 12]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(382)%20E.L.T.%20442%20(S.C.)&amp;itemType=AP\">Thermax Ltd. v. Commissioner<\/a> \u2014 2022 (382) E.L.T. 442 (S.C.) \u2014 Referred [Para 5]<\/li>\n<li>TRS No. 286007, dated 18-5-2021 by Canadian Custom Advance Ruling \u2014 Relied on [Paras 5, 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(381)%20E.L.T.%2098%20(Tri.-Bom)&amp;itemType=AP\">U.M. Cables Ltd. v. Commissioner<\/a> \u2014 2022 (381) E.L.T. 98 (Tri.-Bom) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1988%20(38)%20E.L.T.%20568%20(S.C.)&amp;itemType=AP\">United Offset Process Pvt. Ltd. v. Assistant Collector<\/a> \u2014 1988 (38) E.L.T. 568 (S.C.) \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2018%20Centax%2072%20(Tri.-Mad)&amp;itemType=AP\">Wrigley India Pvt. Ltd. v. Commissioner<\/a> \u2014 (2024) 18 Centax 72 (Tri.-Mad) = 2024 (389) E.L.T. 194 (Tri.-Mad) \u2014 Relied on [Paras 5, 8]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Symbio Generics India Pvt. Ltd. vs. Commissioner of Customs (Imports),&hellip;<\/p>\n","protected":false},"author":19,"featured_media":8376,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-8366","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Levocarnitine Classifiable Under Tariff 2923 | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT rules Levocarnitine and L-Tartrate as quaternary ammonium compounds classifiable under Tariff 2923, not food preparations.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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