Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + AT Customs - 2017 (4) TMI AT This

  • Login
  • Cases Cited
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2017 (4) TMI 369 - AT - Customs


Issues: Classification of imported goods - Butter flavouring under Customs Tariff Heading 3302 or 2106.

Classification Dispute:
The appellant imported whisky and butter flavouring, classifying it under Customs Tariff Heading 3302 10 90. The department disputed this classification, arguing that butter flavouring should fall under CTH 2106 90 60 as it does not meet the criteria of plant origin as required by Chapter Note 2 of Chapter 33. The adjudicating authority relied on a test report from the Dy. Chief Chemist Lab, which confirmed the nature of the product as anhydrous milk fat, leading to the classification under CTH 2106 90 60.

Appellant's Arguments:
The appellant contended that the butter flavouring primarily consisted of synthetic chemicals like proponic acid and lactones, giving it a butter-like odor. They argued that the product was correctly classifiable under Chapter 33. Referring to a previous case, they highlighted the classification of a similar product under CTH 3302, supporting their position.

Revenue's Position:
The Revenue, represented by the Assistant Commissioner, supported the findings of the impugned order, maintaining the classification under CTH 2106 90 60.

Judicial Analysis:
The Tribunal reviewed the submissions from both parties and examined the test report and classification under Chapter 21 by the lower authorities. Emphasizing the requirement of plant origin for products under Chapter 33, the Tribunal concluded that since butter fat is not of plant origin, the lower authorities correctly classified the product under Chapter 21. They referenced the Commissioner's findings that upheld the classification under CTH 2106 90 60 based on the specific test report ruling out Chapter 33 classification.

Decision and Conclusion:
The Tribunal upheld the impugned order, dismissing the appeal. They noted the absence of substantial evidence from the appellant to challenge the Revenue's claim, emphasizing the distinction between the facts of the case at hand and the precedent cited by the appellant. The judgment highlighted the importance of the test report in determining the classification and affirmed that the product was rightly classified under CTH 2106 and not 3302.

Miscellaneous Application:
The Tribunal allowed the miscellaneous application for a name change from "M/s. Quest International India Ltd." to "M/s. Givaudan Flavours (India) Pvt. Ltd."

This detailed analysis of the judgment highlights the classification dispute, arguments presented by both sides, judicial reasoning, and the ultimate decision reached by the Tribunal, providing a comprehensive overview of the legal issues involved in the case.

 

 

 

 

Quick Updates:Latest Updates