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TMI Blog2009 (2) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : Archana Wadhwa, Member (J)]. - The challenged in the present appeal is the penalty of Rs. 1,25,000/- imposed on the above appellants on the ground that they have imported Non Alcoholic Bavaria Malt Beverage, without special import licence. The Revenue's case is that the imported goods were classifiable under ITC (HS) 220290.00.10 requiring special import licence. On the othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri N.L.Lakhanpal, Director General, Directorate General of Foreign Trade, Udyog Bhavan, New Delhi. Sir Sub : Import of Non-Alcoholic Drink-ITC provisions - Reg. The Customs House has noticed import of a consignment of Non-alcoholic bavaria malt beverage manufactured by Bavaria Brewery, Holland. This item has got pure barely water and as ingredients, the goods are classifiable under Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter or flavoured and will fall under the residual entry of 2202.90.00. However, this residual item under ITC(HS) classification of EXIM code is restricted only to diabetic beverages. The importers arguments for classification of the product is not bereft of merit as their product does not contain added sugar or other sweetening matter. It is thus, felt that an appropriate amendment enabling class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner was entertaining a view that the goods imported by the appellants would fall under the residual entry. It was subsequently clarified by the DGFT that the goods are classifiable under the entry as claimed by the Department. 4. In view of the above, the import of the goods without special import licence cannot be held to be a mala fide decision by the assessee in contravention of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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