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2018 (1) TMI 572 - AT - CustomsClassification of imported goods - bulk Reishi Gano Powder - bulk Ganocelium Powder - claim of the respondent is to classify the product as Ayurvedic Proprietary Medicine under heading 30039011 claiming the benefit of N/N. 53/2011 (Sl. No. 363). The Revenue did not agree with the same and intended to classify the product as food supplement under CTH 21069099. Whether the decision of Tribunal, Chennai in the case of DXN Manufacturing (India) Pvt. Ltd. [2017 (11) TMI 608 - CESTAT CHENNAI] applies to the present case, where Tribunal held that the product should be classified as miscellaneous food supplement under heading 2108 of the Central Excise Tariff, as it was existing during the relevant time.? Held that: - The impugned order distinguished the decision of the Tribunal, Chennai passed in the first round of litigation. We note that based on the direction of the Apex Court, the Tribunal, Chennai went into the dispute in much more elaborate manner with all the evidences placed before them and we have no reason to differ from the ratio and finding arrived by the Tribunal, Chennai. The impugned order has erred in classifying the product as Ayurvedic medicine and it should have been correctly classified as food supplement as pleaded by the Revenue - appeal allowed - decided in favor of Revenue.
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