Custom, Excise & Service Tax Tribunal
M/S. Agro Tech Foods Ltd vs Commissioner Of Customs, Jnch, Nhava ... on 19 August, 2016
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. II APPEAL NO. C/724/05 [Arising out of Orders-in- Appeal No. 35/2005(JNCH) dated 8/4/2005 passed by the Commissioner of Customs (Appeals, Mumbai-II] For approval and signature: Honble Mr Ramesh Nair, Member(Judicial) Honble Mr. Raju, Member (Technical) =======================================================
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======================================================= M/s. Agro Tech Foods Ltd :
Appellant VS Commissioner of Customs, JNCH, Nhava Sheva :
Respondent Appearance Shri. Anil Balani, Advocate for the Appellants Shri. M.K. Sarangi, Joint Commissioner(A.R.) for the Respondent CORAM:
Honble Mr. Ramesh Nair, Member (Judicial)
Honble Mr. Raju, Member (Technical)
Date of hearing: 19/8/2016
Date of decision /2016
ORDER NO.
Per : Ramesh Nair
The issue involved it the present case is whether the goods imported under Bill of Entry No. 720327 dated 15/10/2004 namely Act II Microwave Popcorn is classifiable under CTH 20058000 as claimed by the appellant or CTH 21069099 as claimed by the Revenue.
2. Shri. Anil Balani, Ld. Counsel for the appellant submits that classification issue of the identical product in the appellants own case has been considered by the Division Bench of this Tribunal vide Order No. A/87031/16/CB dated 29/3/2016 wherein imported goods have been held to be classifiable under Chapter heading 20081190.
3. On the other hand, Shri. M.K. Sarangi, Ld. Joint Commissioner (A.R.) appearing on behalf of the Revenue concedes that the issue has been decided by this Tribunal in appellant own case.
4. We have carefully considered the submissions made by both sides.
5. We find that in the present case the dispute is whether Act II Microwave Popcorn imported by the appellant vide Bill of Entry No. 720327 dated 15/10/2004 is classifiable under CTH 21069099 as claimed by the Revenue or under Chapter heading 20058000 as claimed by the appellant. The Division bench of this Tribunal in appellants own case vide final order No. A/87031/16/CB dated 29/3/2016 held classification of the impugned goods under CTH 20081190. Following the ratio of the aforesaid order of this Tribunal, we remand the matter to the Original Adjudicating authority to reassess the Bill of Entry under Chapter Heading 20081190. Appeal is allowed by way of remand to the Original Adjudicating Authority in the above terms. (Order pronounced in court on_____________ ) Raju Member (Technical) Ramesh Nair Member (Judicial) sk 3 C/724/05