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TMI Blog2024 (10) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... lly for the said goods. The classification of the said goods is no more res integra as the Hon'ble Madras High Court has examined the issue in the case of M/S. PARLE AGRO PVT. LTD., REPRESENTED BY ITS MANAGER, G. MADHAVAN VERSUS UNION OF INDIA, COMMISSIONER OF COMMERCIAL TAXES, GST COUNCIL [ 2023 (11) TMI 601 - MADRAS HIGH COURT] wherein it has been held that the appropriate classification of the goods would be under the Chapter Heading 04 and not under the Chapter Heading 22. The Hon ble Madras High Court has held that the goods, namely, Flavoured Milk do not fall under Chapter Heading 22 of the Customs Tariff Act, 1975 but would fall under the Chapter Heading 04. Therefore, relying on the decision of the Hon'ble Madras High Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red. 2.1. On 28.05.2015, the appellant was issued with a Show Cause Notice proposing reclassification of the said goods under the CTH 22029030 and realisation of CVD @12.5% amounting to Rs.1,75,500/- under Section 28 of the Customs Act, 1962, along with interest and imposition of penalty. The said notice was adjudicated vide Order-in-Original dated 04.03.2017 classifying the goods under CTH 2202.90.30 attracting CVD @12.5% based on MRP (abatement - 35%). Based on the revised classification, the demand of duty raised in the notice was confirmed along with interest and penalty. On appeal, the Ld. Commissioner (Appeals) upheld the classification and demands confirmed in the Order-in Original vide the impugned order. Aggrieved against the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter Heading 22 (Sub-heading No. 22029030) attracting CVD based on MRP, as decided in the impugned order. 7. We observe that the appellant has submitted a certificate from the supplier justifying the classification of the goods under the CTH 04039090, which has not been taken into account by the Ld. Appellate Authority. The said letter is reproduced below, for ready reference: - 7.1. From the letter issued by the supplier extracted above, it is evident that the said goods imported by the appellant is internationally classified under the H.S. Code 0403.9090. We observe that there is no finding in the impugned order against this submission made by the appellant. Accordingly, we do not find any reason to disagree with the classification adop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassified flavoured milk under Chapter sub- heading 2202 90 30 and exempted flavoured milk vide Notification No. 03/2005-CE dated June 15, 2007, Notification No. 03/2005-CE dated June 15, 2007 was itself deleted and superseded by Notification No. 15/2011-CE dated March 1, 2011. 113. Thereafter, flavoured milk was subjected to tax at one per cent. with reference to its Maximum Retail Price (MRP) under Notification No. 49/2008-CE(NT) dated December 24, 2008, issued in terms of section 4A of the Central Excise Act, 1944. In Notification No. 49/2008-CE(NT) dated December 24, 2008, the expression used was Flavoured milk of animal origin . The classification in the above notification was under sub-heading 2202 90 30 of the Central Excise Tariff A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elief based on the decision of the honourable Supreme Court in Commissioner of Central Excise v. Amrit Food22 cannot be accepted, nevertheless, the petitioner is entitled to relief. Flavoured milk that was proposed to be manufactured at the time of institution of the writ petition merits classification under residuary sub- heading 0402 99 90 of the Customs Tariff Act. 8.1. From the above, we find that the Hon ble Madras High Court has held that the goods, namely, Flavoured Milk do not fall under Chapter Heading 22 of the Customs Tariff Act, 1975 but would fall under the Chapter Heading 04. Therefore, relying on the decision of the Hon'ble Madras High Court cited supra, we hold that the appropriate classification of the goods namely, Pra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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