https://www.taxtmi.com/caselaws?id=446333 CESTAT New Delhi classified imported canned pineapple slices under CTH 0804 rather than CTH 0811 as claimed by appellant. The tribunal found that since the product undergoes sterilization and hot sugar syrup treatment but is not frozen, it remains classified as fresh fruit under CTH 0804. While upholding the classification and differential duty demand, CESTAT rejected extended period of limitation due to departmental confusion regarding proper classification. Interest was reduced proportionately and penalty under section 114A was set aside. Appeal was allowed in part. en-us Thu, 30 Nov 2023 00:00:00 +0530 Fri, 01 Dec 2023 09:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446333 CESTAT New Delhi classified imported canned pineapple slices under CTH 0804 rather than CTH 0811 as claimed by appellant. The tribunal found that since the product undergoes sterilization and hot sugar syrup treatment but is not frozen, it remains classified as fresh fruit under CTH 0804. While upholding the classification and differential duty demand, CESTAT rejected extended period of limitation due to departmental confusion regarding proper classification. Interest was reduced proportionately and penalty under section 114A was set aside. Appeal was allowed in part. Case-Laws Customs Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446333