9911796707
TMI Blog2019 (8) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... -cooked or prepared grain. It would, therefore, not be appropriate to fit the imported goods under the category of cereals or prepared food in the absence of coverage by the residuary entry. Furthermore, it is seen that the first appellate authority has, instead of justifying the classification adopted by the assessing authority, canvassed thereon for the rejection of the classification claimed by the importer. This, in our opinion, detracts from being in accord with the mechanism of re-classification. Appeal allowed - decided in favor of appellant. - Customs Appeal No: 263 of 2011 - A/86392/2019 - Dated:- 13-8-2019 - MR C J MATHEW, MEMBER (TECHNICAL) And AJAY SHARMA, MEMBER (JUDICIAL) Shri T Vishwanathan, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (Import), Nhava Sheva [2011 (268) ELT 390 (Tri.-Mumbai)] which has held that an identical product, imported in December 2005, was to be classified under 1905 9090 instead of heading no. 1905 3100 of the First Schedule to the Customs Tariff Act, 1975 adopted by the assessing officer. Further reliance is placed on the decision of the Tribunal in Frito-Lay India v. Commissioner of Central Excise, Pune [2007 (207) ELT 560 (Tri.-Mumba)] and of the Hon ble Supreme Court in Metroark v. Commissioner of Central Excise, Calcutta [2004 (164) ELT 225 (SC)]. 5. Learned Authorised Representative contends that the decision, even if in their own case and for an identical product, on a previous occasion is not an estoppel for revising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included. We take note that there are further sub-categories within it corresponding to the four sub-headings and that the proposal of the assessing officer, as upheld by the first appellate authority, was to bring it under the residuary category. On a perusal of the residuary category, we find that, after describing the inclusion thus This group includes pre-cooked or otherwise prepared cereals in grain form (including broken grains). It goes on to further clarify, by example, and of which the most significant enunciation is Similarly, the group covers, for exam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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