ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 20.09.2025
CESTAT Chennai Upholds Scientific Classification of Levocarnitine Importsβ β
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
In a landmark decision, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, has ruled in favor of M/s. β Symbio Generics India Private Ltd., upholding the classification of their imported products, “Levocarnitine” and “Levocarnitine L-Tartrate,” under Customs Tariff Heading (CTH) 29239000 as “Quaternary Ammonium Salts.” β This decision, pronounced on September 19, 2025, sets a significant precedent in the realm of customs classification disputes.
Background of the Case
The dispute arose when the Revenue challenged the classification declared by the importer, M/s. β Symbio Generics India Private Ltd., and sought to reclassify the products under CTH 21069099 as “food preparations not elsewhere specified or included.” β The Revenue’s contention was based on the assumption that the imported goods were food supplements, despite expert opinions and scientific evidence supporting the original classification. β
The products in question, “Levocarnitine” and “Levocarnitine L-Tartrate,” are pharmaceutical-grade compounds used as drug intermediates. β They are scientifically defined as “Quaternary Ammonium Salts” and have therapeutic value. β The Appellant argued that these products are separate chemically defined organic compounds, as per Note 1(a) of Chapter 29 of the Customs Tariff Act, 1975.
Connected Matter
Source: CESTAT Chennai
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