https://www.taxtmi.com/caselaws?id=445592 CESTAT Chennai classified imported Cheese Polvaromas (semi-finished flavour compound) under CTH 3302 1090 rather than CTH 2106 9060. The tribunal held that since the goods were used as industrial raw materials for manufacturing dry seasoning powder and not directly edible or consumable after minimal processing, they constituted odoriferous substances excluded from Chapter 2106. The products imparted flavour characteristics rather than serving as food preparations. The department's appeal for differential duty was rejected, confirming the lower classification. en-us Mon, 09 Oct 2023 00:00:00 +0530 Sat, 11 Nov 2023 08:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445592 CESTAT Chennai classified imported Cheese Polvaromas (semi-finished flavour compound) under CTH 3302 1090 rather than CTH 2106 9060. The tribunal held that since the goods were used as industrial raw materials for manufacturing dry seasoning powder and not directly edible or consumable after minimal processing, they constituted odoriferous substances excluded from Chapter 2106. The products imparted flavour characteristics rather than serving as food preparations. The department's appeal for differential duty was rejected, confirming the lower classification. Case-Laws Customs Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445592