CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 2 Customs Appeal No. 20143 of 2023 (Arising out of Order-in-Appeal No. 1761/2022 dated 05.01.2023 passed by the Commissioner of Customs (Appeals), Bangalore.)

Prova Flavours India Pvt Ltd No. 25, KIADB Hoodi Village, Mahadevapura, Bengaluru, Karnataka - 560048. ….Appellant VERSUS Commissioner of Customs, Bangalore P.B. No. 5400, C R Building Queens Road, Bengaluru, Karnataka – 560001. ….Respondent APPEARANCE:

Mr. M. S. Nagaraja, Advocate for the Appellant Mr. M. Sreekanth, Authorized Representative for the Respondent CORAM:

HON'BLE MR. P.A. AUGUSTIAN, MEMBER (JUDICIAL)

HON'BLE MR. PULLELA NAGESWARA RAO, MEMBER (TECHNICAL)

Final Order No. 20602 /2026 Date of Hearing: 07.01.2026 Date of Decision: 05.05.2026 PER : P. A. AUGUSTIAN The issue in the present appeal is regarding classification of imported 'Chocolate flavour'.

2. The brief facts are the Appellant is engaged in manufacture and trading of flavours for supply to food industry. The Appellant had imported 'Chocolate flavour' under Bill of Entry dated 02.06.2019 classifying the same under Customs Tariff Heading (CTH) 3302 10 10 of the Customs Tariff A