2014 (12) TMI 1260

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....Ramesh Nair, Member (J) Shri T. Vishwanathan, Advocate, for the Appellant. Shri Ahibaran, Addl. Commissioner (AR), for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal is directed against Order-in-Appeal No. 163(CFS (Mulund)(I)/2005 (JNCH), dated 25-11-2005 passed by the Commissioner of Customs (Appeals), Jawaharlal Nehru Customs House, Sheva, Mumbai-I....

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....s not satisfy requirement of heading description under CTH 1901. CTH 1901 covers only "Preparations of Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. Food preparations of goods of Headings 04.01 to 04.04, not containing co....

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....From the composition of the product, it is seen that the main ingredients in terms of weight are sugar 35.01%; carbohydrates 50.21% and the balance other ingredients and various proteins. Therefore there is merit in the contention of the appellant that product cannot fall under CTH 1901 at all and classification under CTH 2106 as not elsewhere specified or included appears to be merited. We furthe....