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2024 (1) TMI 349 - AT - CustomsClassification of imported goods - Fish Oil in the form of capsules - classifiable under CTH 15042020 as claimed by the appellant or under CTH 21069099 as confirmed by the Commissioner (Appeals)? - refund of excess duty paid - HELD THAT:- The Commissioner (Appeals) has referred to the NOC issued by Food Safety and Standards Authority of India. A decision on classification cannot be made merely because the goods are mentioned by the said Authority as ‘Food Supplement’ in these documents. No discussion made by the Commissioner (Appeals) as to the classification with regard to the tariff or the ingredients of the goods imported. Though the goods are claimed by the appellant to be ‘fish oil’, they are imported in the form of capsules. It requires to be examined whether there are any other ingredients other than ‘Fish Lipid Oil’ and whether these are chemically modified or not. The appellant has not been able to place any evidence to substantiate the ingredients of the ‘Fish Lipid Oil Capsules’ imported by them. There has been no dispute on classification by the department for subsequent consignments in regard to assessment and classifying the goods under CTH 15042020 has been accepted by the Department. Taking note of these submissions, the matter has to be remanded to the adjudicating authority to consider the issue of classification after giving opportunity to the appellant to produce documents / evidence, if necessary. It also requires to be stated that the Chapter Heading 21069099 refers to 'Other" which a residual entry of Chapter Heading 2106 which includes 'Food Preparations not elsewhere specified or included'. The matter is remanded to the Commissioner (Appeals) to reconsider the issue of classification and the eligibility of refund - appeal allowed by way of remand.
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