TMI Blog2014 (9) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... . Thus, it appears that CTH 1901 is more specific to the goods under importation compared to CTH 2106 which is a residuary entry for food preparations not elsewhere specified or included. We further notice even if the product is held to be falling under CTH 2106, the appellant would be eligible for the benefit of Notification No.75/2005-Cus and 2/2011-CE, since the product is of Singapore origin and is a food mix. Therefore, the benefit of these notifications would be available. If the benefit is extended, then it can be seen that the appellants have discharged excess duty liability than what is due. In these circumstances, the appellant has made out a strong case for waiver of pre-deposit. - Stay granted. - Application No.C/S/99157, 9915 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed as a nutritional powder for balanced nutrition during pregnancy and lactation. The learned Counsel submits that since the bulk of the ingredients, almost 2/3rd, consists of skim milk powder, the product merits classification under CTH 19019090 as food preparation of goods heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. The learned Counsel further points out that for the product fall under Chapter 21, especially under 2106, the food preparations should not have been to specified or included elsewhere. In the present case, it is his contention that the food preparation based on milk or milk powder are specifically cov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that the consignments have been cleared under RMS and therefore, the goods were not subjected to any examination. It is his contention that the appellant has misdeclared the product as falling under CTH 1901 whereas the correct classification should have been under CTH 2106. Accordingly, he pleads that the appellant should be put to terms. 4. We have carefully considered the submissions made by both the sides. 4.1 We notice that as per the constitution of the impugned goods, 2/3rd of the product consists skim milk powder. Therefore, prima facie, there is merit in the contention of the appellant that it is a food preparation based on the headings of 0401 to 0404 the cocoa contents being less than 5% by weight. Thus, it appears tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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