2017 (2) TMI 817 - AT - Customs

Classification of goods - machinery for using thermal/mechanical pre-treatment of mixed feed for poultry industry - classified under CTH 84.38 or CTH 84.36? - Held that - When CTH 84.38 is read that relates to food and drink items. Law is well settled that specific prescription of law excludes the general goods from its fold. Therefore appellant is correct to aver that the goods shall be classifiable under CTH 8436 2900 - appeal allowed.

Summary

The Appellate Tribunal CESTAT Chennai allowed the appeal as there was no show cause notice issued to the appellant regarding the classification of goods under CTH 84.38. The goods imported for the poultry industry were found to be classifiable under Tariff Item 8436 2900, not under 8438 80 90 as claimed by the revenue.