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2019 (9) TMI 1221 - AT - CustomsClassification of imported goods - Coco Jelly - whether classified under CTH 17049090 or under CTH 21069099? - benefit of exemption notification No. 46/2011 – Cus dt. 01.06.2011. HELD THAT:- The heading 1704 90 10 covers Jelly confectionary. What is being imported by the Appellant is Coco Jelly. It is not sweetened food preparation viz. Vegetables, fruit, fruit peel preserved by sugar and jams, peel etc so as to exclude the same from 1704. Therefore by taking recourse to such exclusion, it cannot be said that the impugned products would merit classification under chapter 2106. Under CTH 21.06 only those food preparation will be included which are “Not elsewhere specified or included”. The Appellate authority has not given reason to exclude the goods from 1704 and straightway taken recourse to exclusion clause of HSN in 1704 which is not applicable as the goods nowhere fall under the excluded category. Clearly the impugned goods cannot be classified under CTSH 2106 90 99 and would merit classification under CTSH 1704 90 90 only. We also find from the Bill of Entries filed by other importers that the Pudding and Jelly are being classified under CTSH 1704 90 90 and there is no objection from the revenue. Even the Food Safety and Standards Authority of India has classified the goods as Pudding or jelly as the case may be. The impugned goods would merit classification under Chapter sub heading 17049090 - Appeal allowed - decided in favor of appellant.
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