TMI Blog2014 (12) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is directed against Order-in-Appeal No. 163(CFS (Mulund)(I)/2005 (JNCH), dated 25-11-2005 passed by the Commissioner of Customs (Appeals), Jawaharlal Nehru Customs House, Sheva, Mumbai-II. The issue involved in the appeal is classification of the product Pediasure (Nutritional diet for Children), imported by the appellant, M/s. Abbott Healthcare Pvt. Ltd. The appellant sought classificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. Food preparations of goods of Headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on totally defatted basis, not elsewhere specified or included . The composition of the products consists of 35.01% sugar, 50.21% carbohydrate and vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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