Case Law Details
General Mills India Ltd. Vs Commissioner (CESTAT Mumbai)
Mumbai Bench of CESTAT has held that there is no estoppel in raising classification dispute in subsequent import of a product and that in the absence of appropriate classification there was nothing binding to treat previous classification as the sole option. The Tribunal observed that Granola bar comprised of various products including oats and its character is altered post baking and mixing, and therefore it would not be appropriate to fit it in category of cereals or prepared food in the absence of coverage by residuary entry under Heading 1904.
FULL TEXT OF THE CESTAT JUDGEMENT
The issue in this appeal of M/s General Mills India Ltd against order-in-appeal no. 55(GR.I)/2011(JNCH)/IMP-37 dated 8th February 2011 of Commissioner of Customs (Appeals), Mumbai – II, Jawaharlal Nehru Custom House, Nhava Sheva, pertains to the classification of ‘granola bars’ that had been imported vide bill of entry no. 698285/29.09.2009. Clearance of the taxguru.in imported goods was sought under heading 1905 9090 of the First Schedule to Customs Tariff Act, 1975. The assessing authority classified the goods under heading 1904 9000 of the First Schedule to Customs Tariff Act, 1975. The difference between the two, in terms of revenue implication, are the additional duties of customs that may be levied. The first appellate authority upheld the classification ordered by the original authority and hence this appeal.
2. The product itself is a mixture of whole grain rolled oats mixed with sugar, canola oil, crisp rice, soya protein, honey, brown sugar syrup and a number of other ingredients that is then baked before being cut into rolls before packing.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
