Home Case Index All Cases Customs Customs + AT Customs - 2012 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (7) TMI 201 - CESTAT, KOLKATAAlleged wrong classification and wrong availment of benefit of Notification - Lichi juice imported by assessee contended not to be fruit drinks - Held that:- It is undisputed that appellants have declared the goods as Lichi Juice, which has been declared in Packing list, and confirmed by Test report. Commissioner(appeals) has brushed aside the test report only on the ground that it does not confirm to the standard of PFA Rules, 1955. Revenue sought to classify the product on the basis of the ingredients declared on the bottle and on the ground that the goods are known in the market as per the contents mentioned on the bottle. However, no evidence has been produced by the department that these goods were sold as other than fruit juice. Also, department has not challenged the test report of the Regional Food Laboratory. In these circumstances the same is set aside with consequential relief - Decided in favor of assessee.
|