https://www.taxtmi.com/caselaws?id=449946 CESTAT Bangalore held that coffee husk/bits cannot be classified as Indonesia robusta coffee beans under Chapter 0901 1145, correctly classifying them under Chapter 0901 9010 for coffee husks and skins. The 100% EOU was denied benefits under Notification No.52/2003-Customs as coffee husk is not a raw material for instant coffee manufacture but waste used as animal feed or manure. The Tribunal remanded the matter to Commissioner for fresh adjudication, directing examination of whether amended procurement certificate allows coffee husk as raw material and obtaining Coffee Board confirmation on its use in instant coffee manufacturing. en-us Fri, 16 Feb 2024 00:00:00 +0530 Fri, 23 Feb 2024 07:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449946 CESTAT Bangalore held that coffee husk/bits cannot be classified as Indonesia robusta coffee beans under Chapter 0901 1145, correctly classifying them under Chapter 0901 9010 for coffee husks and skins. The 100% EOU was denied benefits under Notification No.52/2003-Customs as coffee husk is not a raw material for instant coffee manufacture but waste used as animal feed or manure. The Tribunal remanded the matter to Commissioner for fresh adjudication, directing examination of whether amended procurement certificate allows coffee husk as raw material and obtaining Coffee Board confirmation on its use in instant coffee manufacturing. Case-Laws Customs Fri, 16 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449946