Sweet Pearl P200 containing 99% Maltitol Crystals falls under CTH 2905

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 I...