SIGN IN SUBSCRIBE

News Update

Cus - When there is nothing on record to show that appellant had connived with other three persons to import AA batteries under the guise of declaring goods as Calcium Carbonate, penalty imposed on appellant are set aside: HCCongress fields Rahul Gandhi from Rae Bareli and Kishori Lal Sharma from AmethiCus - The penalty imposed on assessee was set aside by Tribunal against which revenue is in appeal is far below the threshold limit fixed under Notification issued by CBDT, thus on the ground of monetary policy, revenue cannot proceed with this appeal: HCGST -Since both the SCNs and orders pertain to same tax period raising identical demand by two different officers of same jurisdiction, proceedings on SCNs are clubbed and shall be re-adjudicated by one proper officer: HCFormer Jharkhand HC Chief Justice, Justice Sanjaya Kumar Mishra appointed as President of GST TribunalSale of building constructed on leasehold land - GST implicationI-T - If assessee is not charging VAT paid on purchase of goods & services to its P&L account i.e., not claiming it as expenditure, there is no requirement to treat refund of such VAT as income: ITATBengal Governor restricts entry of State FM and local police into Raj BhawanI-T - Interest received u/s 28 of Land Acquisition Act 1894 awarded by Court is capital receipt being integral part of enhanced compensation and is exempt u/s 10(37): ITATCops flatten camps of protesting students at Columbia UnivI-T - No additions are permitted on account of bogus purchases, if evidence submitted on purchase going into export and further details provided of sellers remaining uncontroverted: ITATTurkey stops all trades with Israel over GazaI-T- Provisions of Section 56(2)(vii)(a) cannot be invoked, where a necessary condition of the money received without consideration by assessee, has not been fulfilled: ITATGirl students advised by Pak college to keep away from political eventsI-T- As per settled position in law, cooperative housing society can claim deduction u/s 80P, if interest is earned on deposit of own funds in nationalised banks: ITATApple reports lower revenue despite good start of the yearI-T- Since difference in valuation is minor, considering specific exclusion provision benefit is granted to assessee : ITATHome-grown tech of thermal camera transferred to IndustryI-T - Presumption u/s 292C would apply only to person proceeded u/s 153A and not for assessee u/s 153C: ITATECI asks parties to cease registering voters for beneficiary-oriented schemes under guise of surveys
 
CX - When 'Kulfi mix' a dry powder merits classification under CTH 0404, then 'Kulfi' ready to consume will be covered under CTH 0404: CESTAT

By TIOL News Service

MUMBAI, NOV 09, 2016: THE issue involved is classification of "Kulfi" manufactured by the appellant.

Appellant's case is that the said product falls under Chapter Heading 0404.00 while the case of the Revenue is that the said product merits classification under Chapter Heading No. 2105.00 of CETA, 1985 during the period 2003-04.

Both the lower authorities held that "Kulfi" merits classification under C.H. 2105 as "Ice Cream" and hence not eligible for small scale exemption.

It is the case of the appellant that "Kulfi" is nothing but a product of milk which is heated till it reduces to a volume of 50%; flavor and sugar and various other ingredients are added to it and the same is frozen. It is also the submission that once the classification of the product "Kulfi" falls under 0404.00, the rate of duty is "NIL", hence there would be no need for claiming SSI exemption.

The department contends that "Kulfi" is classifiable as "Ice Cream" as ice cream is also product of milk and covered under Prevention of Food Adulteration Rules and Act; ice cream is obtained from cow/buffalo milk and combination thereof with or without addition of other various ingredients sugar, crushed almonds, pistachio etc.

The Bench noted that the Tribunal was considering similar issue in the case of Nestle (I) Ltd. [Final Order No.- 84/2001-D In Appeal No.- E/2682/94-D dated March 21, 2001] wherein the Tribunal was considering the classification of Nestle Milkmaid Kesar Kulfi Mix, whether falls under Chapter Heading 0404 or Chapter sub-heading 2108.90 and after considering the entire gamut and also the ingredients in the product Nestle Milkmaid Kesar Kulfi mix; after considering the Explanatory Note to HSN held that Nestle Milkmaid KesarKulfi would fall under Ch. 04.04.

It was, therefore, observed –

"In our considered view, if the Kulfi mix which is a dry powder merits classification under CTH 0404, then "Kulfi" manufactured by appellant which is ready to consume would definitely merit classification under 0404."

Holding that the classification of the product "Kulfi" manufactured by appellant is under Chapter Heading 0404, the impugned order was set aside and the appeal was allowed with consequential relief.

(See 2016-TIOL-2910-CESTAT-MUM)


POST YOUR COMMENTS
   

TIOL Tube Latest

TIOL Tube
Shri N K Singh, recipient of TIOL FISCAL HERITAGE AWARD 2023, delivering his acceptance speech at Fiscal Awards event held on April 6, 2024 at Taj Mahal Hotel, New Delhi.

TOP NEWS

AR not Afar by SK Rahman

VISION 360



Shri Ram Nath Kovind, Hon'ble 14th President of India, addressing the gathering at TIOL Special Awards event.

TII LATEST

TIOLCORPLAWS LATEST