2002 (9) TMI 522

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....ondent. [Order per : Krishna Kumar, Member (J)]. -  This is an appeal against the order dated 19-2-2001 passed by the Commissioner (Appeals), Customs and Central Excise, Chandigarh. The issue relates to classification. 2. Shri L.P. Asthana, learned Advocate, has appeared on behalf of the appellant and he submitted that the appellants are engaged in the extraction of silica from rice h....

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....hapter Heading 2621; that on appeal, the Commissioner (Appeals) has vacated the Order-in-Original and allowed the Department's appeal; that silica is another name of silicon dioxide; that silica involves silicon in all forms; that silicon till it reaches the final stage, it continues to fall under Chapter Heading 2621 when it does not contain any other substance; that originally it is ash; that th....

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....of fertilizers; that the learned Commissioner (Appeals) has rightly accepted the contention of the Department that the product in question falls under Chapter Heading 2811.90; that from the process of manufacture of the said product, it is observed that the party's claim that they were selling almost ash after extraction is not justified. 4. After hearing the rival submissions and perusal of....