2009 (2) TMI 639

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....hri S.S. Katiyar, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The challenged in the present appeal is the penalty of Rs. 1,25,000/- imposed on the above appellants on the ground that they have imported Non Alcoholic Bavaria Malt Beverage, without special import licence. The Revenue's case is that the imported goods were classifiable under ITC (HS) 220290.00.10 requir....

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....AI-38 Date: 20-1-98 F .NO. S/l 0-1/98- To, Shri N.L.Lakhanpal, Director General, Directorate General of Foreign Trade, Udyog Bhavan, New Delhi. Sir Sub : Import of Non-Alcoholic Drink-ITC provisions - Reg. The Customs House has noticed import of a consignment of Non-alcoholic bavaria malt beverage manufactured by Bavaria Brewery, Holland. This item has got pure bar....

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....ation of EXIM code as they do not contain any added sugar or other sweetening matter or flavoured and will fall under the residual entry of 2202.90.00. However, this residual item under ITC(HS) classification of EXIM code is restricted only to diabetic beverages. The importers arguments for classification of the product is not bereft of merit as their product does not contain added sugar or oth....

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....;     MUMBAI 3. As is clear from the above letter, even the Commissioner was entertaining a view that the goods imported by the appellants would fall under the residual entry. It was subsequently clarified by the DGFT that the goods are classifiable under the entry as claimed by the Department. 4. In view of the above, the import of the goods without specia....