https://www.taxtmi.com/caselaws?id=760756 CESTAT Kolkata held that imported Pran Lassi Drink (Yoghurt Flavoured) should be classified under CTH 04039090 rather than CTH 22029030. The tribunal relied on international classification under H.S. Code 0403.9090 and followed Madras HC precedent in Parle Agro case, which established that flavoured milk products fall under Chapter 04, not Chapter 22. The customs duty demand, interest, and penalty were set aside as the classification under Chapter 22 was incorrect. Appeal allowed. en-us Mon, 21 Oct 2024 00:00:00 +0530 Sat, 26 Oct 2024 08:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760756 CESTAT Kolkata held that imported Pran Lassi Drink (Yoghurt Flavoured) should be classified under CTH 04039090 rather than CTH 22029030. The tribunal relied on international classification under H.S. Code 0403.9090 and followed Madras HC precedent in Parle Agro case, which established that flavoured milk products fall under Chapter 04, not Chapter 22. The customs duty demand, interest, and penalty were set aside as the classification under Chapter 22 was incorrect. Appeal allowed. Case-Laws Customs Mon, 21 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760756