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2019 (8) TMI 689 - AT - CustomsClassification of imported goods - Granola Bars - mixture of whole grain rolled oats - classified under heading 1905 9090 of the First Schedule to Customs Tariff Act, 1975 or under heading 1904 9000 of the First Schedule to Customs Tariff Act, 1975 - HELD THAT:- The composition of the bars comprises various products and that the oats used are subsumed in the final product which are known as ‘granola bars’ representing not the grain that it contains but the composition as a whole. The alteration of character is a consequence of the baking after mixing which is substantively different from adding to pre-cooked or prepared grain. It would, therefore, not be appropriate to fit the imported goods under the category of cereals or prepared food in the absence of coverage by the residuary entry. Furthermore, it is seen that the first appellate authority has, instead of justifying the classification adopted by the assessing authority, canvassed thereon for the rejection of the classification claimed by the importer. This, in our opinion, detracts from being in accord with the mechanism of re-classification. Appeal allowed - decided in favor of appellant.
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