Dabur India Limited Vs Commissioner of Customs (CESTAT Kolkata)
CESTAT Kolkata held that Lemoneez, being juice of single citrus pulp, is rightly classifiable under Tariff Item No. i.e. CTH 2009 31 00 instead of CTH 2106 as alleged by department. Hence, differential duty demand is set aside.
Facts- M/s. Dabur India Limited has imported various types of ‘fruit pulp’ or ‘fruit juices’ or ‘fruit juice-based drinks’, including inter alia ‘Lemoneez’ from Nepal into India. The impugned goods were imported and cleared for home consumption classifying the same under Tariff Item 2202 99 20 charging IGST @12%.
A revenue risk report was received by Commissioner of Customs, Patna alleging short-payment of customs duty by the appellant no. 1 by resorting to wrong classification of the impugned goods under Tariff Item 2202 99 20 when as per the Department, the same is appropriately classifiable under Chapter Heading 2106 chargeable to IGST @18%.
During adjudication, Commissioner of Customs, Customs (Preventive) Commissionerate, Patna confirmed the demand of differential IGST amounting to Rs.1,05,92,198/-, along with interest, and penalties on the appellant no. 1 u/s. 114A and 114AA of the Customs Act, 1962, apart from ordering confiscation of the impugned goods along with imposition of redemption fine thereon. Adjudicating authority has also imposed a penalty of Rs.4,00,000/- on the appellant no. 2 u/s. 117 of the Customs Act, 1962. Being aggrieved, the present appeal is filed.
