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The adjudicating authority classified the goods 'Bleach-9' manufactured by the assessee under chapter sub-heading 25.05, claiming NIL rate of duty, based on technical opinions stating it is raw clay/washed clay and not Activated Clay/Earth. The opinions mentioned that clay washed with water and dried is not termed 'Activated Clay,' and its properties remain the same as natural clay. The department did not adduce any evidence contradicting these findings, which formed the basis for classifying 'Bleach-9' under Tariff heading 25.05. As no fresh evidence was provided to challenge the orders, the Appellate Tribunal dismissed the department's appeal, upholding the classification under 25.05.
The adjudicating authority classified the goods 'Bleach-9' manufactured by the assessee under chapter sub-heading 25.05, claiming NIL rate of duty, based on technical opinions stating it is raw clay/washed clay and not Activated Clay/Earth. The opinions mentioned that clay washed with water and dried is not termed 'Activated Clay,' and its properties remain the same as natural clay. The department did not adduce any evidence contradicting these findings, which formed the basis for classifying 'Bleach-9' under Tariff heading 25.05. As no fresh evidence was provided to challenge the orders, the Appellate Tribunal dismissed the department's appeal, upholding the classification under 25.05.
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