2018 (7) TMI 105

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..... for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER Per Bench The facts of the case are that the appellants filed Bill of Entry dated 8.5.2008 for re-import of goods namely 'Ice Creamer Gelato Mix Concentrate' claiming benefit of Notification No.94/96-Cus. dated 16.12.1996. The said goods have been originally imported in August 2007 and applicable duty there .....

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..... there was no declaration that the items gelatin contains gelato mix not being of animal origin. The said 336 cartons had been re-exported and after relabeling they have been re-exported seeking benefit of such notification. 3. On the other hand, ld. AR Shri K. Veerabhadra Reddy supports the impugned order. He draws attention to the findings of the Commissioner (Appeals) that the goods cannot be c .....

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..... tion to the appellant. In passing, it is also noted that the importer was made to undergo this exercise even after the samples of the goods, at the first import, had been sent to CFTRI. We are unable to fathom how the CFTRI instead of reporting whether gelato mix content was of animal or synthetic origin have made an enigmatic report, inter alia that 'the declaration of gelatin being of animal .....

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