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This case concerns the classification and duty rate applicable to food preparations sold by the appellant in sealed containers. The Revenue classified the goods under 21069099, considering them not sold in sealed containers, thus attracting duty under Serial No. 38. However, the Tribunal held that since the appellant sold the goods in packed/sealed condition, the correct classification was 210690 under Serial No. 37, which attracted nil duty rate as per Notification 12/2012-CE. Consequently, the demand of duty on the classification issue was set aside, and no penalty was imposable. The Tribunal allowed the appeal, ruling that the appellant was entitled to the benefit under Serial No. 37 of the Notification.
This case concerns the classification and duty rate applicable to food preparations sold by the appellant in sealed containers. The Revenue classified the goods under 21069099, considering them not sold in sealed containers, thus attracting duty under Serial No. 38. However, the Tribunal held that since the appellant sold the goods in packed/sealed condition, the correct classification was 210690 under Serial No. 37, which attracted nil duty rate as per Notification 12/2012-CE. Consequently, the demand of duty on the classification issue was set aside, and no penalty was imposable. The Tribunal allowed the appeal, ruling that the appellant was entitled to the benefit under Serial No. 37 of the Notification.
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