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2018 (4) TMI 27 - CESTAT MUMBAIClassification of imported goods - valuation - flavors of whey protein concentrate - casein - glutamine powder - creatine - whether classifiable under heading no.21061010 and 21069099? - Held that: - The description for 'whey' in heading no. 0404 is no different and the principles governing the classification of 'milk products' with addition can be no different when flavorings and sweetenings have been added to 'whey'; the attempt to shift the classification to that of edible preparations does not find merit - It would appear that the legislature did not intend interference with the 'retail selling price' except where the price at the retailer end varied with the declaration made for assessment, the enforcement empowered by Central Excise Act, 1944. The Customs Act, 1962 does not provide the wherewithal to do so. The re-determination of value for assessment of additional duties of customs by the adjudicating authority fails to find the backing of law. Appeal dismissed - decided against Revenue.
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