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2017 (5) TMI 452 - CESTAT NEW DELHIClassification of goods - NIDO Nutritious Milk for growing kids - the Department contended that the product merits classification under the Tariff Item 1901 90 90 of the Central Excise Tariff Act, 1985 on the ground that addition of flavour is not permitted in the products of Tariff Heading 0404 - whether the product is classified under Tariff Item 0404 90 00 or Tariff Item 1901 90 90 of the Central Excise Tariff Act, 1985 - Held that: - an identical issue has come up before this Tribunal in the assessee-Appellants’ own case Nestle India Ltd. vs CCE, Delhi [2017 (3) TMI 1409 - CESTAT NEW DELHI], where it was held that Where flavouring agent of 0.03% of the total composition is added, which does not change the basic characteristic of the product and the product remains a nutritious milk drink only. The appropriate classification for the impugned product will be under Chapter tariff item 0404 90 00 of the Central Excise Tariff Act, 1985 - the classification for the impugned products will be under the Tariff Heading 0404 90 00 of the Central Excise Tariff Act, 1985, as claimed by the assessee-Appellants - appeal allowed - decided in favor of assessee.
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