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2015 (10) TMI 1021 - AT - CustomsClassification of Goods – Goods under issue are nutritional powder which is a proprietary food - Appellant contends the classification of goods imported under Customs Tariff Heading 1901 and the classification claimed by the appellant is 19019090 - Revenue contends that the said product shall be classified under Customs Tariff Heading 2106 and seeks to classify the same under Chapter Heading 21069099. Held That:- Products having preparations predominantly of milk powder would merit classification under Chapter 1901 and there is no dispute as to the claim of the appellant that the imported goods contain cocoa of 2.5%, hence Chapter Note of Chapter Heading 1901 clearly applies Further, It can be clearly held after reading the HSN Explanatory Notes of Chapter 1901 and Chapter 2106 holistically goods imported by the appellant would merit classification under Chapter 1901 only. - Correct classification of products imported by Appellant is 19019090 – Impugned order is set aside and appeal allowed – Decided in favour of the Appellant.
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