Sweet Pearl Contains 99% Maltitol Crystals, Classifiable under CTH of Polyhydric Alcohols: CESTAT sets aside Customs Demand [Read Order]

The maltitol crystals / sweet pearl classifying under CTH 29054900 of polyhydric alcohols
CESTAT - CESTAT news - CESTAT 2024 - Maltitol crystals - Sweet pearl - TAXSCAN

The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that Sweet Pearl, which contained 99% maltitol crystals, is classifiable under the CTH of polyhydric alcohols, thereby setting aside the customs demand. The appellant M/s. Wrigley India Pvt. Ltd filed a Bill of Entry No. 743087 dated 8.1.2011 for…

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