Lemoneez rightly classifiable under CTH 2009 31 00: CESTAT Kolkata

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 ...