9911796707
TMI Blog2024 (3) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... were in powder form and not cake as declared, it was subject to inspection and as per the test report dated 11.11.2020, oil content was 46.8% and it confirm to the FSSAI (Food Products Standards and Food Additives) standard of defatted coconut. However without considering the same, based on the classification of similar goods imported through Krishnapattinum, under CTH 08011990, appraising group denied the Benefit to the importer on the ground that chapter heading 2306 is not covered under ISPTA Notification No.50/2017-Customs dated 30.06.2017 & No.26/2020 dated 01.03.2020. Matter was subject to adjudication and adjudication authority as per impugned Order-in-Original held that goods are "Defatted coconut" and falling under classification o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t content of more than 55% and if the fat content is below 55%, goods cannot be considered as desiccated coconut. Considering the FSSAI standard and after considering the entire issue, appellate authority rightly classified the goods as declared and note by just following the judgment of Hon'ble High court. Moreover the goods are being cleared through Chennai port under CTH 23065020 as declared made by the respondent. The Learned counsel also draw our attention to the amendment issued under office order of the FSSAI dated 11.10.2021 regarding the parameter of desiccated coconut. Learned counsel also draw our attention to the certificate issued by foreign supplier where it is specifically mentioned that goods are falling under the category o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason given in the impugned order-in-original to discard the said finding. Thereafter another set of sample were drawn and sent to Coconut Development Board. Vide report dated 08.12.2020, they have also classified that sample submitted is defatted coconut and oil content was 45.51%. Alleging that the said report was not clear about the parameter for identifying the defatted and desiccated coconut, on further query was made and they have confirmed that as per Codex committee there is no difference between defatted and desiccated coconut. The adjudicating authority proceed with technical standards for desiccated coconut as per CODEX standard (CODEX STAN 177-1991) and concluded that goods which was defatted coconut is low fat desiccated coco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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