2019 (6) TMI 975

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.... 22021010. Such classification was found to be incorrect by the department. By a writing dated December 16, 2015, the petitioner was required by the department to classify it under serial number 22029090. The differential amount was claimed from the petitioner. The petitioners accepted such direction reclassified the drinks as directed by the authorities and paid the differential amount. Subsequent thereto, further imports were classified as Serial 22029090. The department took exception to such classification and issued the impugned show cause notice. The impugned show cause notice required the petitioners to answer to the five queries as noted below :- "3.1.1 The said imported goods i.e. "Power Energy Drink" and "Bulldozer Energy D....

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....ifiable under Customs tariff item/Heading 2202 10 90 under the schedule to the Customs Tariff Act, 1975. Accordingly, the declared classification under Customs tariff/Heading 2202 90 90 is hereby rejected. (2) Bills of Entry wherever mentioned as provisionally assessed in Annexure-A to the Show Cause Notice, now stands finally assessed under Customs Tariff item/Heading 2202 10 90 of the First schedule to the Customs Tariff Act, 1975 and duty be recovered from them under Section 18(2) of the Customs Act, 1962 and in terms of the bond executed during the provisional assessment. (3) I determine the differential Customs duty payable by M/s. Jain International, Karimganj, Assam as Rs. 2596027/- (Rupees Twenty Five Lakh Ninety Six....