2014 (9) TMI 997

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....B/C-I(CSTB)<br>Customs<br>Mr. P.R. Chandrasekharan, Member (Technical) And Mr. Ramesh Nair, Member (Judicial) For the Petitioner : Mr. T. Vishwanathan, Advocate For the Respondent : Mr. Ahibaran, Addl. Comm. (AR) ORDER Per: P.R. Chandrasekharan 1. The appeals and stay petitions are directed against order-in-original CAO No.114/2013/CAC/ CC(G)/PKA-CFS (M)(I) dated 31/08/2013 passed b....

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....at the products consists of skim milk powder (64.7%), Lactose (15.2%), Sucrose (12%), Coco powder (2.5%), oligofructose (FOS) (2.2%), minerals and vitamins. The product is described as a nutritional powder for balanced nutrition during pregnancy and lactation. The learned Counsel submits that since the bulk of the ingredients, almost 2/3rd, consists of skim milk powder, the product merits classifi....

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....d have been eligible for benefit of Notification No.75/2005-Cus dated 22/07/2005 in respect of Basic Customs Duty which provides for a concessional basic Customs duty of 50% of the normal duty specified. Further, since the product is consumed by mixing with milk, the product is entitled for the benefit of excise duty Notification No.2/2011-CE dated 01/03/2011 which provides for a concessional duty....

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....g authority. He submits that the consignments have been cleared under RMS and therefore, the goods were not subjected to any examination. It is his contention that the appellant has misdeclared the product as falling under CTH 1901 whereas the correct classification should have been under CTH 2106. Accordingly, he pleads that the appellant should be put to terms. 4. We have carefully considered....