2024-VIL-333-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Clearance of ‘Sweet Pearl P200’ declaring under Tariff Item 29054900 - Rejection of declared classification of the impugned goods under CTH 2905 4900 and demand of differential duty account of reclassification under CTH 21069060 - whether the subject goods ‘Sweet Pearl P200’ is correctly classifiable under CTH 2905 4900 – HELD - it is the case of the Revenue that the goods in question being artificial sweetener and a food ingredient used in the manufacture of chewing gum merits classification as a food flavouring material under CTH 2106 – the item ‘Sweet pearl’ is a flavour enhancer but the impugned order does not discuss the properties of a flavour enhancer and how the goods in question fit into the said description - it is the case of the assessee that the subject goods are disaccharide alcohol produced from hydrogenation of maltose and is polyhydric alcohol/polyol. Maltitol is an organic compound used as a sugar substitute, the subject goods contain 99% Maltitol - Heading 2905 covers polyhydric alcohols. Even the HSN explanatory notes to Heading 2905 provides examples of other polyhydric alcohols, since similar goods are covered under this heading, the appellant chose to declare the imported goods under this heading only - the classification declared by the appellant deserves to be upheld since Revenue has not justified reclassification of the impugned goods under CTH 2106 - the impugned order is set aside and assessee appeal is allowed
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