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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 ..... r the Respondent. [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 lice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S/l 0-1/98- To, 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 ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed sugar or other sweetening matter 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 app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner himself is in agreement with the assessee. We have to hold that the entries were not clear and admit of certain confusions on interpretation, the appellants cannot be held guilty. However, the Advocate appearing for the appellants agrees that token penalty be imposed for non production of special import licence. We accordingly reduce the penalty to Rs. 13,000/- imposed on the appellants. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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