2000 (10) TMI 803

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..... Nambiar, Consultant, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - M/s. Cadilla Chemicals Limited, the respondent to this appeal filed by the Commissioner, imported a consignment of glucomannan, bearing the trade name Propol A. Classification was claimed under the Heading 1302.19 of the Customs Tariff. This is for vegetable extracts. The Custom House was of the view that t....

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.... classification claimed by the appellant under Heading 1302.19 to be proper, accepted it and therefore set aside the Assistant Commissioner's order. Hence this appeal by the department. 3. In the appeal originally filed the department has sought classification of the product under 30.03. A miscellaneous application was filed on 6th February, 1996 for adding a ground to the appeal filed. Th....

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....roceedings. Even on merits, it is not possible to consider this product as mucilages. Mucilage is defined in the Hawley's Condensed Chemical Dictionary as follows : "A plant product obtained from seeds, roots, or other parts of plants by extraction with either hot or cold water. Mucilages give slippery or gelatinous solutions, e.g., those from guarbean, linseed, locust bean, and related legumin....