Wrigley India Pvt Ltd Vs Commissioner of Customs (CESTAT Chennai)
The case of Wrigley India Pvt Ltd versus the Commissioner of Customs revolves around the classification of ‘Sweet Pearl P200,’ primarily containing 99% Maltitol Crystals. This detailed analysis delves into the dispute, expert opinions, and the decision rendered by CESTAT Chennai.
The importer-appellant, Wrigley India Pvt Ltd, challenged the Order in Original issued by the Commissioner of Customs, Chennai, disputing the classification of ‘Sweet Pearl P200.’ The appellant classified the goods under Tariff Item 29054900, while the Revenue proposed reclassification under Tariff Item 21069060.
The dispute stemmed from the Revenue’s contention that the goods were artificial sweeteners and food flavoring materials, while the appellant argued for classification as polyhydric alcohols under Tariff Item 2905. Expert opinions from the Expert Inspection Agency (EIA) and Central Food Laboratory, Mysore, were sought, but their findings were not adequately considered in the impugned order.
The appellant presented evidence supporting the classification under Tariff Item 2905, citing previous practices and chemical composition. Despite the Revenue’s assertions, they failed to substantiate their case for reclassification.
The tribunal referred to precedents emphasizing that if goods are not classifiable under the proposed chapter by the Revenue, the case fails, even if the appellant’s classification may seem inappropriate. Given the incorrectness of the Revenue’s proposed classification, the tribunal upheld the appellant’s classification, setting aside the duty demand.
