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2014 (6) TMI 677 - AT - CustomsWaiver of pre deposit - Classification of goods being Sweet Pearl P.200 - Food Flavouring Material - food preparations versus food additive - Classification under Heading 2905 4920 or under Heading 2106 90 60 - Mis declaration of goods - Held that:- From the test report from CFRL, we find that the product in question is a separately defined chemical compound and based on the Chapter Notes under Chapter 29, prima facie, there is no scope for taking it out of Chapter 29 and classifying it under Chapter 21 especially because heading 2106 is for “Food Preparations”. - A food additive per se need not be a food preparation. The test report shows it to be chemical compound of 99% purity and not a preparation made of many elements. Therefore, we grant waiver of pre-deposit for admission of appeal and further there shall be stay on collection of such dues during the pendency of the appeal - Stay granted.
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