1998 (7) TMI 328

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..... involved in the present matter is regarding the classification of Popcorn and demand of duty for the period prior to 1-3-1987 under the New Tariff effective from 28-2-1986. The original authority held the product classifiable under Tariff Heading 1904.10 and also demanded the consequential duty for the entire period before 1-3-1987 and after 1-3-1987. 2. On appeal by the respondents herein, befo .....

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..... er Chapter sub-heading 1904.90 prior to the date of the issue of the impugned order. I therefore, find no justification in confirmation of demand for duty based on Chapter sub-heading 1904.10 in respect of `Popcorn cleared by the appellant during the period from November, 1986 to February, 1987. However, the liability to duty on Popcorn in respect of clearance from 1-3-1987 to 31-3-1987 in the Fi .....

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..... ot liable to be classifiable under Tariff Heading 1904.10 in view of the tariff description under the said heading which is as follows: 1904.10 - Corn flakes, wheat flakes put up in a unit container intended for sale." 4. From the above, it is very clear that corn flakes and wheat flakes alone fall under the residual Heading 1901.90 which is liable to duty. Consequently, we do not find .....

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