2003 (9) TMI 612

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..... , Member (T)]. The appellant imported a consignment of 660 Cartons of milk powder valued about Rs. 8 lakhs and sought its customs clearance under Bill of Entry No. 102952, dated 2-12-99. The fat content of the milk powder was 28%. The appellant claimed that the goods came under the category of whole milk which is eligible for free (unrestricted) import under ITC classification heading 0402 .....

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..... taining added sugar or other sweetening matter and import of goods under this heading are restricted . Since the goods covered by entry 04022100 are restricted for import, the authorities held that the appellant required a licence to import the goods and having failed to obtain and produce such a licence, goods became liable to confiscation under Section 111(d) of the Customs Act and the appellan .....

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..... assifies milk based on fat content not exceeding 1.5% and fat content exceeding 1.5%. The appellant s consignment had a fat content of 28% i.e. exceeding 1.5%. Such milk or milk powder is sub-classified into not containing added sugar or other sweetening matter and other . In the present case, since there is no added sugar or other sweetening matter in the milk powder, it fell for classificat .....

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