Case Law Details
Health and Happiness (H&H) Trading India Private Ltd Vs Commissioner of Customs (CESTAT Chennai)
CESTAT Chennai held that a decision on classification cannot be made merely because the goods are mentioned as ‘Food Supplement’ by the Food Safety and Standards Authority of India. Since ingredient of product clearly shows that they have oils of fish, the product is rightly classifiable under CTH 1504 20 20.
Facts- The appellant is engaged in the business of trading goods and commodities. They imported certain goods and classified the goods as “Miscellaneous edible preparations – Food preparations not elsewhere specified or included” as under CTH 21069099. After such self-assessment of the Bills of Entry and payment of duty, the appellant was advised that they had inadvertently classified the products under incorrect chapter heading and that the correct classification is under Chapter Heading 1504. Chapter Heading 15042020 specifies ‘Fish lipid oil’.
Due to wrong classification under CTH 21069099, the appellant had paid excess duty. The appellant upon realizing the error in classification, filed a refund application dated 1.7.2020 u/s. 27 of the Customs Act, 1962. The Assistant Commissioner of Customs, Refund Section rejected the refund application as premature.
Consequently, the appellant filed appeal u/s. 128 of the Customs Act, 1962 before the Commissioner (Appeals) seeking for amendment of the classification in the Bills of Entry and also for revision of the duty of Customs accordingly. Commissioner (Appeals) vide order impugned herein rejected the appeal on the ground that the appeal is filed beyond the period of limitation and also that the goods classified as “Food Supplement” under CTH 2106 is correct and are not to be classified as “Fish Oil” under CTH 1504. Being aggrieved, the present appeal is filed.
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