https://www.taxtmi.com/caselaws?id=176500 Imported goods containing about two-thirds skim milk powder and cocoa below the prescribed threshold were treated as prima facie classifiable under the specific tariff entry for food preparations based on headings 0401 to 0404, rather than the residuary food-preparation entry. The product was also considered, on a prima facie basis, eligible for the relevant customs and excise concessions even if the department's classification were accepted. On that footing, the appellants showed sufficient grounds for interim protection, and unconditional waiver of pre-deposit was granted with recovery stayed during the appeal. The co-appellant was extended the same waiver. en-us Tue, 16 Sep 2014 00:00:00 +0530 Wed, 03 Feb 2016 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176500 Imported goods containing about two-thirds skim milk powder and cocoa below the prescribed threshold were treated as prima facie classifiable under the specific tariff entry for food preparations based on headings 0401 to 0404, rather than the residuary food-preparation entry. The product was also considered, on a prima facie basis, eligible for the relevant customs and excise concessions even if the department's classification were accepted. On that footing, the appellants showed sufficient grounds for interim protection, and unconditional waiver of pre-deposit was granted with recovery stayed during the appeal. The co-appellant was extended the same waiver. Case-Laws Customs Tue, 16 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176500