2003 (9) TMI 612

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.... C.N.B. Nair, Member (T)]. -  The appellant imported a consignment of 660 Cartons of milk powder valued about Rs. 8 lakhs and sought its customs clearance under Bill of Entry No. 102952, dated 2-12-99. The fat content of the milk powder was 28%. The appellant claimed that the goods came under the category of "whole milk" which is eligible for free (unrestricted) import under ITC classificati....

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....as milk not containing added sugar or other sweetening matter and import of goods under this heading are "restricted". Since the goods covered by entry 04022100 are restricted for import, the authorities held that the appellant required a licence to import the goods and having failed to obtain and produce such a licence, goods became liable to confiscation under Section 111(d) of the Customs Act a....

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....nt/importer. It only classifies milk based on fat content not exceeding 1.5% and fat content exceeding 1.5%. The appellant's consignment had a fat content of 28% i.e. exceeding 1.5%. Such milk or milk powder is sub-classified into "not containing added sugar or other sweetening matter" and "other". In the present case, since there is no "added sugar or other sweetening matter" in the milk powder, ....