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2014 (9) TMI 997 - AT - CustomsWaiver of pre deposit - Mama's Best India Chocolate - classification under CTH 19019090 or under CTH 21069099 - products consists of skim milk powder (64.7%), Lactose (15.2%), Sucrose (12%), Coco powder (2.5%), oligofructose (FOS) (2.2%), minerals and vitamins. - Held that:- As per the constitution of the impugned goods, 2/3rd of the product consists skim milk powder. Therefore, prima facie, there is merit in the contention of the appellant that it is a food preparation based on the headings of 0401 to 0404 the cocoa contents being less than 5% by weight. Thus, it appears that CTH 1901 is more specific to the goods under importation compared to CTH 2106 which is a residuary entry for food preparations not elsewhere specified or included. We further notice even if the product is held to be falling under CTH 2106, the appellant would be eligible for the benefit of Notification No.75/2005-Cus and 2/2011-CE, since the product is of Singapore origin and is a food mix. Therefore, the benefit of these notifications would be available. If the benefit is extended, then it can be seen that the appellants have discharged excess duty liability than what is due. In these circumstances, the appellant has made out a strong case for waiver of pre-deposit. - Stay granted.
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