9911796707
TMI Blog2024 (10) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... imported by the appellant against Bill of Entry No.958/2015 dated 26.04.2015, under the CTH 22029030 as against the CTH 04039090 claimed by the appellant, M/s. Manpuria Synthetics, Howrah. 2. The facts of the case in brief are that the appellant, M/s. Manpuria Synthetics have imported the goods 'Pran Lassi Drink' through Ghojadanga Land Customs Station and filed Bill of Entry No.958/2015 dated 26.04.2015, classifying the said goods under the CTH 04039090 attracting 'NIL' rate of duty. The said Bill of Entry was assessed and goods were allowed to be cleared. 2.1. On 28.05.2015, the appellant was issued with a Show Cause Notice proposing reclassification of the said goods under the CTH 22029030 and realisation of CVD @12.5% amounting to Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative appearing for the Revenue reiterated the findings in the impugned order. However, he fairly conceded that the classification of the goods has been decided by the Hon'ble Madras High Court under the Chapter Heading 04, which is in favour of the appellant. 5. Heard both sides and perused the appeal documents. 6. We observe that the issue to be decided in this case is as to whether the goods, namely, 'Pran Lassi Drink' imported by the appellant is classifiable under the Chapter Heading 04 (Sub-heading 04039090), as contended by the appellant, or under the Chapter Heading 22 (Sub-heading No. 22029030) attracting CVD based on MRP, as decided in the impugned order. 7. We observe that the appellant has submitted a certificate from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated June 15, 2007 as amended from time to time, although Chapter 4 to the Second Schedule to Central Excise Tariff Act, 1985, did not exclude "flavoured milk" made out of dairy milk. Later, Notification No. 17/2008-CE dated March 27, 2008 was issued under section 11C of the Central Excise Act, 1944, whereby "flavoured milk" which was classified under sub-heading 2202 90 30 was exempted between February 28, 2005 and June 14, 2007. 112. Though under Notification No. 03/2005-CE dated June 15, 2007 as amended by Notification No. 28/2007-CE dated June 15, 2007, the Central Government classified "flavoured milk" under Chapter sub- heading 2202 90 30 and exempted "flavoured milk" vide Notification No. 03/2005-CE dated June 15, 2007, Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act did fall under heading 2202 of the Customs Tariff Act, 1975. 116. These classifications adopted in the respective Notifications issued by the Central Government under the older regime under Central Excise Act, 1944 read with Central Excise Tariff Act, 1985 are not relevant for determining the correct classification under the new regime. "Flavoured milk" has to be classified only under Heading 0402 of the Customs Tariff Act, 1975 and not under Heading 2202 of the Customs Tariff Act, 1975 for the reason mentioned above. 117. Therefore, I am of the view that although the contention of the petitioner for the relief based on the decision of the honourable Supreme Court in Commissioner of Central Excise v. Amrit Food22 cannot be accepted, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
