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2011 (2) TMI 436 - AT - CustomsClassification - The adjudicating authority was of the view that the goods imported by the appellant could be appropriately considered as “Sweet Biscuits”, defined under HSN Explanatory Notes to Heading 1905 - It is submitted, that as per the relevant entry under the Prevention of Food Adulteration Rules, 1955, biscuits shall be made from maida, vanaspati or refined edible oil or table butter or deshi butter or margarine or ghee or their mixture - The literature produced by the counsel today also indicates that biscuits are manufactured by using flour rather than whole grain cereals - appellant has been able to establish a good case for classification of the item under SH 1905 90 90, the ultimate residuary entry under Heading 1905 - HSN Explanatory Notes themselves have played a decisive role in the present classification dispute, it is not necessary to press into service anything contained in the PFA or the Rules made thereunder - Appeal is allowed
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