2026-VIL-1424-CESTAT-BLR-CU
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CUSTOMS CESTAT Cases

Customs - Classification of Tab. Mapelein - Eligibility for exemption under Notification No.21/2002-Cus - Appellant imported 10 kgs of Tab. Mapelein classifying it under CTH 3302.1090 claiming exemption under Notification No.21/2002-Cus dated 01.03.2002 Sl. No.119 - Department denied benefit observing that the goods are compound alcoholic preparations with alcoholic content exceeding 0.5 percent by volume and hence fall within the excluded category under the notification - Whether the goods qualify for exemption under the notification - HELD - The benefit of exemption under Sl. No.119 of the notification is available to all goods except compound alcoholic preparations of a kind used for the manufacture of beverages with alcoholic strength exceeding 0.5 percent by volume - The exclusion applies only to goods that are compound alcoholic preparations of a kind used for the manufacture of beverages and unless the Revenue proves the above conditions the benefit cannot be denied - Revenue relied on previous test report for different import without drawing any test report for the present consignment to deny the benefit. The previous decision of the Tribunal in the appellant's own case held that beverage flavours used for manufacture of beverages are not eligible for exemption but categorically stated that for flavours not sold to manufacture of beverages it must be established that they are of a kind used for manufacture of beverages - The Revenue failed to categorically establish that the goods in the present case were of a kind used for manufacture of beverages - The purchase order was placed by M/s. Godfrey Phillips India Ltd. who are major manufacturers of tobacco products establishing that goods were not sold to beverage manufacturers - The Revenue has failed to conclusively prove that the goods were used in the manufacture of beverages which is a condition precedent to deny the benefit of notification - The impugned order is set aside and benefit of notification is extended to the appellant – The appeal is allowed
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