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2016 (11) TMI 905 - CESTAT MUMBAI

2016 (11) TMI 905 - CESTAT MUMBAI - 2016 (337) E.L.T. 436 (Tri. - Mumbai) - Classification of imported article - Act II Microwave Popcorn - classified under CTH 20058000 or CTH 2106 90 99 or CTH 20081190 - Held that: - the revenue's claim of classification of the product under 2106 seems to be without any basis as the said Chapter Heading 2106 talks about food preparation is not elsewhere specified or included. To our mind the said entry of 2106 is a general residual entry which would cover the .....

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out the products which are generally preparation not else were specified or included the Chapter Heading Noe 2106, in our view this would apply in respect of Namkins or other items, which are not classifiable under any other Heading. We also find that evidence from records, that importer appellant is a manufacturer of very same product in India and classified the same on Central' Excise Tariff under Heading No. 20081190 and discharging appropriate rate of duty, which has been accepted by the Cen .....

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mported goods would fall under Chapter Heading No. 20081190 - appeal allowed. - C/487/05-Mum - A/87031/16/CB - Dated:- 29-3-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri J.C. Patel, Advocate, for Appellant Shri C. Singh, Assistant Commissioner (AR), for Respondent ORDER This appeal is directed against Order-in-Appeal No. 18/2005 (JNCH) dated 15/02/2005. 2. The relevant facts that arise for consideration are appellant herein had imported "Act II Mi .....

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the product imported by the appellant would merit classification under 2008 and not 2005, though it was claimed before the lower authorities. He would submit that the imported goods are other attribute parts of the client. He would draw our attention to the Chapter Heading No. 2008. He would also draw our attention to the HSN for. He would submit that imported goods are ready to use Popcorn mixed with butter and needs only Microwaved and then for direct consumption. He would submit that identica .....

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. 6. We have considered the submissions made at length by both sides and perused the records. 7. The dispute in the case in hand is regarding the classification of the imported goods. Revenue is claiming classification under Chapter Heading no. 2106, vide the assessee is claiming the classification under Chapter Heading No. 2008, though before the lower authorities in the bill of entry they had claimed classification under Chapter Heading No. 2005. 8. In order to settle the classification disput .....

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