No Customs Duty Notification Benefit for Chicken Sausages; CESTAT Chennai Rejected Appeal

Western Farm Fresh Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai) The appeal was filed challenging the denial of exemption under Notification No.125/2011-Cus. dated 30.12.2011 and the consequent confirmation of duty demand, penalty, and confiscation of imported goods. The appellant had imported “D&W Chicken Spicy Sausages” classified under CTH 16010000 and claimed concessional duty under the said notification. The Department disputed the claim on the ground that Note 2 of Notification No.125 excluded goods specified in its Annexure from the benefit. Sl. No.233 of the Annexure sp...