2002 (10) TMI 538 - AT - Customs

Summary

The case involved the classification of "Non-Alcoholic Bavaria Malt Beverage" under Customs Tariff sub-heading 2202.90. The dispute was on ITC (HS) classification 220290 00.10 as "Diabetic Beverages including Diabetic Syrup". The tribunal granted waiver of pre-deposit for the penalty imposed, considering the suitability of the goods for diabetics and the partial deposit already made.