2026-VIL-1899-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs - Classification of milk based coffee beverage - Tariff Items 2202 99 30 and 2202 99 90 - The Appellant imported a ready to drink milk based coffee beverage, which was classified under the entry for beverages containing milk. The goods were assessed to IGST under Serial No. 12A as caffeinated beverages classifiable under the residuary tariff item. The Commissioner (Appeals) upheld the assessment on the ground that the ingredient list showed caffeine content - Whether the goods are classifiable as beverages containing milk under Tariff Item 2202 99 30 or as caffeinated beverages under Tariff Item 2202 99 90 - HELD - The packaging and labelling show that the imported goods are milk based beverages, whereas goods declared as caffeinated beverages are water based. The impugned order reproduced the tariff headings and HSN Explanatory Notes but ignored them while determining classification, and it did not discuss the product description, specification and label. The goods are undisputedly milk based and are therefore beverages containing milk, which is a more specific description than the residuary entry. Where a commodity reasonably falls within a specific enumerated entry, recourse to the residuary entry is impermissible. Under the FSSAI standards, the characterising base of the goods is milk or dairy components and not water. The caffeine present is naturally inherent to the coffee extract, with no added caffeine. The goods are not required to carry the labels prescribed for caffeinated beverages under Regulation 2.10.6(2). The goods are therefore outside the purview of Serial No. 12A - The goods are classifiable under Tariff Item 2202 99 30 and the impugned order is set aside and the appeal is allowed
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