Most appropriate classification of canned pineapple slices is CTH 0804

Holyland Marketing Pvt Ltd Vs Commissioner Of Customs (Import) ICD (CESTAT Delhi) CESTAT Delhi held that the most appropriate classification of canned pineapple slices will be CTH 0804. However, duty demand of extended period set aside as there was confusion in department regarding classification of canned sliced pineapples. Facts- An intelligence was received that the appellant was importing “Canned Pineapple Slices” from Philippines & Thailand and claiming exemption from Basic Customs Duty available to imports from ASEAN countries in terms of Customs Notification No. 46/2011-...