TMI Blog2024 (3) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 coconut classifiable as under CTH 08011110. Such presumption is drawn on conclusion that to bring the goods under CTH 2306, oil should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imilar 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 of CTH 08011990. Hence denied the Benefit of Notification No.50/2017- Customs dated 30.06.2017 Sl. No. 114 as claimed by the respondent. Accordingly ordered recovery of differential duty of Rs. 21,51,670/-. The goods were confiscated and allowed to redeem on payment redemption fine of Rs.10,00,000/-. Adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of Defatted Coconut and not Desiccated Coconut . Thus the goods are classified under HSN code 23065000. Learned counsel further submits that the entire issue considered by the appellant is based on the CODEX standard and as per the impugned order, the desiccated coconut is divided into high fat desiccated coconut where f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar 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 coconut classifiable as under CTH 08011110. Such presumption is drawn on conclusion that to bring the goods under CTH 2306, oil should have removed from them and in the nature of residues material suitable for any subsequent use after there primary use in food industry. Such finding is arrived without considering the standard pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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