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M/s. Agro Tech Foods Ltd. Versus Commissioner of Customs, JNCH, Nhavasheva

2016 (11) TMI 905 - CESTAT 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 classification of the product if it cannot be classified anywhere else. We f .....

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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 Central Excise department. If the Central Excise department who are accepting t .....

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. - 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 Microwave Popcorn" (imported goods) vide bill of entry no. 625018 dated 2 .....

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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 identical issue came at before the US Customs ruling court and it was are classifiab .....

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used 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 dispute, it is required that the competing Chapter Headings needs to be reproduced .....

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