Custom
TRT-2025-
Date:-13-04-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 13 April 2023
Parties: M/s Jai Kunkan Foods Vs Commissioner of Customs, New Delhi
Key Pointers –
- The Appellant, M/s Jai Kunkan Foods, is engaged in the business of manufacturing, trading and importing ”Papad‟. According to them, they imported “Papad” from Indonesia, which is made of Tapioca Flour, Tapioca Starch and Salt and Spices which they have been clearing under the heading 19059040, which is meant for “Papad”.
- Presently, the appellant imported “Papad” from China and it was noticed by Department that appellant had classified their goods under CTH 19059040 whereas the goods were classifiable under Chapter 19030000 attracting 30% BCD, 6%, CVD, 2% Edn. Cess, 1% SHE and 4% SAD.
- The issue involved here is whether the Papad is classifiable under heading 19059040 or 19030000?
- The Tribunal observed that “Papad” is specifically covered under CTH 19059040 whereas the same do not find mention under CTH 1903. The products under CTH 1903 are specifically restricted to be in the form of flakes, grains, pearls, siftings, seeds or similar form and for this reason itself the product “Papad” (Tapioca) cannot be classified under this heading.
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