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2019 (8) TMI 689

..... 9000 of the First Schedule to Customs Tariff Act, 1975 - HELD THAT:- The composition of the bars comprises various products and that the oats used are subsumed in the final product which are known as ‘granola bars’ representing not the grain that it contains but the composition as a whole. The alteration of character is a consequence of the baking after mixing which is substantively different from adding to pre-cooked or prepared grain. It would, therefore, not be appropriate to fit the imported goods under the category of cereals or prepared food in the absence of coverage by the residuary entry. Furthermore, it is seen that the first appellate authority has, instead of justifying the classification adopted by the assessing aut .....

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..... aked before being cut into rolls before packing. 3. We have heard Learned Counsel for the appellant and Learned Authorised Representative at length. 4. Learned Counsel places reliance on the decision of the Tribunal in General Mills India Ltd v. Commissioner of Customs (Import), Nhava Sheva [2011 (268) ELT 390 (Tri.-Mumbai)] which has held that an identical product, imported in December 2005, was to be classified under 1905 9090 instead of heading no. 1905 3100 of the First Schedule to the Customs Tariff Act, 1975 adopted by the assessing officer. Further reliance is placed on the decision of the Tribunal in Frito-Lay India v. Commissioner of Central Excise, Pune [2007 (207) ELT 560 (Tri.-Mumba)] and of the Hon ble Supreme Court in Metroark .....

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..... at heading 1904 is for prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals [(other than maize (corn)] in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included. We take note that there are further sub-categories within it corresponding to the four sub-headings and that the proposal of the assessing officer, as upheld by the first appellate authority, was to bring it under the residuary category. On a perusal of the residuary category, we find that, after describing the inclusion thus This group includes pre-cooked or otherwise prepared cereals in grain form (including b .....

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