2017 (4) TMI 369

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.... Shri Anil Balani, Advocate, for the Appellant. Shri M.K. Mall, Assistant Commissioner (AR), for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - The appellant imported whisky flavouring and butter flavouring and filed Bill of Entry No. 489721, dated 30-8-2001 classifying the product under Customs Tariff Heading 3302 10 90. 2. The department disputed the classifica....

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.... the form of oily liquid. Total fatty matter (TFM) - 99.78%, Moisture 0.12%" 3. Further opinion was sought from Dy. Chief Chemist Lab to confirm the classification. The Dy. Chief Chemist Lab opined that classification of butter flavouring under Chapter 33 is ruled out. Accordingly, the adjudicating authority has classified the butter flavouring under CTH 2106 90 60. Aggrieved by the Order-....

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....her submits that in a similar matter in the case of Giavudan India Pvt. Ltd. v. Commissioner of Customs, Bangalore reported in 2010 (261) E.L.T. 975 (Tri.-Bang.) classification of similar product was confirmed under CTH 3302. 5. Shri M.K. Mall, learned Asstt. Commissioner (AR) appearing on behalf of Revenue reiterates the findings of the impugned order. 6. We have carefully conside....

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....ase. The goods imported by the appellants i.e. Butter flavouring was sought to be classified under heading 3302 as a flavouring substance. The imported goods was also subjected to testing in the DYCC laboratory of the Customs House. The test report is very specific and rules out classification under chapter 33. Admittedly the appellants have not challenged the test report at the time of classifica....