Canned Pineapple Slices Classifiable Under Customs Tariff Heading No. 0804, Exemption Not Applicable: CESTAT
1 year ago

Canned Pineapple Slices Classifiable Under Customs Tariff Heading No. 0804, Exemption Not Applicable: CESTAT

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The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that canned pineapple slices’ are classifiable under Customs Tariff Heading No. However, it was alleged that the said 'Canned Pineapple Slices’ are classifiable under Customs Tariff Heading No. The tribunal held that the classification of the canned pineapple slices would have to be decided as per the HSN explanatory notes and would therefore be appropriately classifiable under CTH 0804 only. “We hold that the classification of the canned pineapple slices would be CTH 0804.

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