1997 (8) TMI 185

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....he goods as covering under sub-heading 2915.90. The Assistant Collector by the Order-in-Original dated 6-10-1988 has noted the following facts. The Respondents were having a central excise licence for the manufacture of excisable goods. They filed classification list with effect from 1-3-1986 for their products Calcium Propionate classifying the same under sub-heading 3801.20 at Nil rate. A second classification list was filed by them with effect from 1-3-1987 for the same products classifying the same under sub-heading No. 3808.10 charging the same at Nil rate of duty. Both were approved provisional pending chemical test and for further inquiry. On 29-7-1987 sample was received from Deputy Chief Chemist. As per the test report, the product....

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.... held as follows : I have carefully gone through the appeal and the order appeal against. The Assistant Collector classified the product Calcium Propionate as an organic chemical falling under Chapter 29 sub-heading 2915.90. In so holding the Assistant Collector observed that the product is not only used for baked goods to prevent fungus, but is used for other industrial purposes also. The assessee is not holding any ISI mark of the product. The Chemical Examiner opined that the Calcium Propionate is an organic chemical. Thus it will be seen that the appellants' impugned product is used for baked goods to prevent fungus. The Assistant Collector's observation that the impugned goods [are] used for other industrial purposes has not been su....

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....is argued that Chemical Examiner report had clearly opined that the calcium propionate is an organic chemical calcium salt of propionic acid. It is therefore argued that the Collector (Appeals) has erred in classifying the product under Chapter Heading 3808.00. It should be classified only under Chapter 29. 2. We have considered the arguments of the ld. JDR, as none has appeared for the Respondents. Chapter 3808 reads as under :   Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar product 3808.10 Insecticides, fungicides, herbicides, weedicides and pesticides - Nil. 3808.90 Other. Chapter 29.15 reads as under : Saturated acycl....