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of <h1>Imported cocoa supplements classified as protein concentrates, not chocolate. Tribunal decision highlights tariff differences.</h1> <h3>Glanbia Performance Nutrition Versus Commissioner Of Customs–Mundra</h3> Glanbia Performance Nutrition Versus Commissioner Of Customs–Mundra - TMI Issues Involved:1. Classification of the goods under Customs Tariff Heading (CTH) 1806 or CTH 2106.2. Whether the Respondent is entitled to do piece-meal finalisation of provisional assessment.Summary:1. Classification of Goods:The primary issue was whether the imported nutritional supplements containing cocoa should be classified under CTH 1806 (Chocolate and other food preparations containing cocoa) or CTH 2106 (Food preparations not elsewhere specified or included). The appellant argued for classification under CTH 1806, citing the presence of cocoa. However, the Tribunal upheld the classification under CTH 2106 based on Supplementary Note 5(a) to Chapter 21 of the Customs Tariff, which specifically includes 'protein concentrates and textured protein substances' under heading 2106. The Tribunal emphasized that the Indian Customs Tariff is not fully aligned with the Harmonized System of Nomenclature (HSN), and therefore, the Supplementary Notes in the Indian tariff take precedence over HSN Explanatory Notes. The Tribunal also noted that the predominant ingredient in the products was protein, not cocoa, and thus, the products were more accurately classified under CTH 2106.2. Piece-meal Finalisation of Provisional Assessment:The appellant initially contested the piece-meal finalisation of provisional assessment due to ongoing Special Valuation Branch (SVB) investigations. However, they later conceded on this issue and requested the Tribunal to finalize the classification dispute. The Tribunal proceeded to decide the classification issue despite the provisional status of the assessment.Conclusion:The Tribunal upheld the classification of the imported goods under CTH 2106, subheading 2106 1000, as protein concentrates and textured protein substances. The appeals were dismissed, and the impugned order was upheld.
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