food mixes" or ready to eat packed food classifiable under CTH
21069099 of the Central Excise Tariff Act, 1985 and liable to be assessed ... therefore, are ready to eat packaged product and
consequently, classifiable under CTH 21069099.
(x) Similarly, Tribunal Delhi in the case of Dry Tech Processors
therefore, the same is more appropriately
classifiable under Customs Tariff Heading 21069099. The basic argument
of the department has been that the classification under ... Whey Protein, Protein Food Supplements" are more
appropriately classifiable under CTH 21069099. Thus, the department has
entertained a view that Mass Weight Gainer-Nutrition
investigation and later SCN was issued proposing to classify the products under 21069099, for enhancement of declared value and for differential duty demand, interest ... preparation not elsewhere specified or included and placed it under sub-heading 21069099 Others which is a residual heading. The Ld. Commissioner erred in holding
goods were classified by them under Chapter Sub-heading No. 21069099
of the Central Excise Tariff Act and they were claiming exemption from payment ... Chapter 18069090 and the goods not containing cocoa would fall
under CSH 21069099 as "ready to eat packaged food" liable for duty
take us through the entire records and also the CETH 19019090 and 21069099. He would submit that the present proceedings are in correctly held against ... that as against the classification claimed by the appellant, Revenue classification under 21069099 is totally incorrect in as much, the said heading covers residuary entries
products are 'aminoacids based supplements',
classifiable under CTH 21069099; and she referred to
the relevant tariff heading, viz.,
21.06 - Food preparations not elsewhere ... Quarternary Ammonium Salt/Compound-an organic
compound' or under CTH 21069099 as 'food
preparation not elsewhere specified or included
Containing Cocoa
Unflavoured Nutritional
2 35040099 21061000
Substances
3 Glutamine Powder 29241900 21069099
4 Creatine Powder 29252990 21069099
19 | P a g e C/10849 ... protest on
the imported goods under CTH No. 21061000 and CTH No. 21069099.
32. The Bills of Entry were re-assessed by way of Speaking
preparations - Food preparations not
elsewhere specified or included" as under CTH 21069099.
Consequently, the appellant paid customs duty @ 50% on the
assessable value ... classifiable under CTH
15042020 as claimed by the appellant or under CTH 21069099 as
confirmed by the Commissioner (Appeals). It has to be noted that
preparations - Food preparations not
elsewhere specified or included" as under CTH 21069099.
Consequently, the appellant paid customs duty @ 50% on the
assessable value ... classifiable under CTH
15042020 as claimed by the appellant or under CTH 21069099 as
confirmed by the Commissioner (Appeals). It has to be noted that
preparations - Food preparations not
elsewhere specified or included" as under CTH 21069099.
Consequently, the appellant paid customs duty @ 50% on the
assessable value ... classifiable under CTH
15042020 as claimed by the appellant or under CTH 21069099 as
confirmed by the Commissioner (Appeals). It has to be noted that
