2025 (2) TMI 1064 - SCH - Customs

Classification of imported goods - defatted coconut - to be classified under CTH 08011990 or under CTH 23065020? - Benefit of Notification No.50/2017- Customs dated 30.06.2017 Sl. No. 114 - it was held by CESTAT that Revenue is directed to classify the goods as per the declaration made by the respondent by extending the benefit of notification as applicable. HELD THAT - In view of the factual finding recorded by the Customs Excise and Service Tax Appellate Tribunal Bengaluru that the fat content in the product in question was less than 55% there are no error or mistake in the impugned judgment. Hence the present appeal is dismissed.

Summary

The Supreme Court, with Hon'ble Chief Justice Sanjiv Khanna, Hon'ble Mr. Justice Sanjay Kumar, and Hon'ble Mr. Justice K.V. Viswanathan presiding, dismissed the appeal based on the Customs, Excise and Service Tax Appellate Tribunal's factual finding that the fat content in the product was below 55%. The delay was condoned, and any pending applications were disposed of accordingly. The judgment is upheld as no error was found in the impugned decision.