2014 (6) TMI 677

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....For the Respondent : Ms Indira Sisupal, AC (AR) JUDGEMENT Per: Mathew John: The applicant is a manufacturer of Chewing Gum. They have been importing a substance declared by them in Bills of Entry as "Sweet Pearl P.200" and classifying it under Heading 2905 4920 and paying customs duties as applicable, till March 2011. In March, 2011, Revenue got a doubt that the goods were classifiable un....

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....visional assessments classifying the product under heading 2106 90 60. Further duty on goods cleared during the past from Sept.'07 was also demanded. On adjudication, there is a demand of Rs.2,42,73,902/- confirmed against the applicant along with interest and penalty apart from redemption fine on provisionally released goods. 3. Aggrieved by the order, the applicant has filed this appeal a....

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....sp;         "Maltitol is a sugar alcohol (a polyol) used as a sugar substitute. It has 75-90% of the sweetness of sucrose (table sugar) and nearly identical properties, except for browning. It is used to replace table sugar because it is half as caloric, does not promote tooth decay, and has a somewhat lesser effect on blood glucose. In chemical terms, malti....

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.... used as a binder in Chewing Gum. Therefore, she argues that as per Chapter Heading 2106 note 9, the goods in question should be covered as 'edible preparations'. Further she points out subsequent to this adjudication the appellant are declaring the goods as "artificial sweetener". 7. We have considered the submissions of both sides. From the test report from CFRL, we find that the product ....