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2014 (8) TMI 176 - CESTAT MUMBAIClassification of goods - Import of Red Bull Energy Drink Proprietary Food - Classification under CTH 2202 90 90 or under CTH 2202 10 10 - benefit of Notification no. 02/2006-CE(NT) dated 01.03.2006 - Held that:- As this product in question is having caffeine contents, glucose and Vitamins etc. therefore, the said product cannot be classified under 2202 1010 as the scope of that classification is limited i.e mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured. Moreover, the Harmonized Tariff Schedule classified the product in question as 2202 90 90. The FSSAI also held that the said product is caffeinated beverage and not mineral waters and aerated waters. Moreover, the impugned product "Energy Drink" is not recommended for children, pregnant or lactating mothers and persons sensitive to high doses of caffeine. Therefore, it is held that this product contains of caffeinated beverage, mineral water and aerated waters, therefore, the appropriate classification is 2202 90 90 - Following the precedent decision in the case of Waterways Shipyard Pvt. Ltd. (2011 (12) TMI 127 - CESTAT, MUMBAI), more appropriate classification of the impugned Energy Drink is 2020 90 90. In common parlance also it is known as energy drink other than mineral water and aerated water - Decided against Revenue.
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