2018 (4) TMI 27

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....red classification was sought to be altered and the value declared as 'retail selling price' for levy of additional duty of customs of those that were, admittedly, to be so valued, as well as those in which the classification was sought to be changed, are disputed. 2. Importer-appellant had filed the bill of entry no.703275/08.02.08 for clearance of goods under heading no.2106, 0404, 3502, 3501, 3504, 2922 and 2925 of the First Schedule to the Customs Tariff Act, 1975. Of these, only thirteen items were classified under heading no.2106, which was liable to additional duty of customs on 'retail selling price', while the rest having been classified under other headings were. to be assessed on the transaction value. The case a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ength and we find that the issues in dispute can be disposed off by a common order and on the basis of precedent and law. There is, therefore, no requirement to delve into the many submissions made by Learned Counsel and by Learned Authorized Representative. 5. We take up the issue of classification of the 'flavors of whey protein concentrate', 'casein' and 'glutamine powder' and 'creatine' that Revenue desire to bring under heading no.21061010 and 21069099. As pointed out by Learned Counsel, the Tribunal, in Amrit Foods v. Commissioner of Central -Excise, Meerut-l [2006 (202) ELT 545 (Tri-Del)], has elaborated upon the scope of additions to 'milk products' thus '11. We have considered the argum....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ents which are not the products of Chapter 4. In the present case except the stabilizers which are added in the milk is sugar which is stabilizing agent and dextrose which is also sugar. There are only addition of stabilizers. The dispute of the department is that stabilizers are emulsifiers and these are changing the characteristics of the products and its body and texture and gives smoothness to the products. This finding of the Commissioner is based on reply to question No.9 of the statement dated 26-7-2000 of Shri Mr. P. Sree Sree. The Revenue has strongly relied upon this statement in support of their contention. In addition to that, the Revenue has argued that ageing process is also being done which is for packed ice cream mix. We fin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....no different and the principles governing the classification of 'milk products' with addition can be no different when flavorings and sweetenings have been added to 'whey'; the attempt to shift the classification to that of edible preparations does not find merit. The adjudicating authority cannot be faulted for dropping the proceedings on that count. 7. The impugned order has accepted the proposal in the show cause notice to discard the declared 'retail selling price' and re-determine these on the basis of certain documents purported to refer to the price at which goods of the importer-appellant were distributed and some statements. The provisions of section 14 of Customs Act, 1962 and the rules for valuation, noti....