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2014 (12) TMI 1260 - CESTAT MUMBAIClassification of the product - Pediasure - classified under CTH 21.06 as “food preparation not elsewhere specified or included” or CTH 1901 as “Preparations of Malt extract" - Held that: - the main ingredients in terms of weight are sugar 35.01%; carbohydrates 50.21% and the balance other ingredients and various proteins. Therefore there is merit in the contention of the appellant that product cannot fall under CTH 1901 at all and classification under CTH 2106 as not elsewhere specified or included appears to be merited. We further notice that in respect of the import of the same product subsequently, the department has classified the goods under CTH 21.06. Since this point has not been considered by the lower authorities, the matter should go back to original authority for fresh consideration. Therefore, we remand the matter back to the adjudicating authority for de novo consideration to consider the specific claim of the appellant that appropriate classification of the impugned goods is CTH 2106 - the appeal allowed by the way of remand.
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