2002 (12) TMI 299

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Appellant. Shri M.K. Gupta, Jt. C.D.R, for the Respondent. [Order per : C. Satapathy, Member (T)] - Shri M.H. Patil, learned Advocate appearing for the appellants submits as follows :- (1)   L-3 Ketothreohexuronic Acid Lactone (crude) imported by the appellants at Chennai have been classified as Vitamin C under Heading 2936.27 and charged. to Anti-dumping duty under Noti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....terial does not conform to such specification, nor can the same be used as Vitamin C for human consumption. (4)   The Anti-dumping Notification No. 104/2000 imposes Anti- dumping duty on Vitamin C falling under sub-heading 2936.27 but not on its raw material or on crude form. (5)     If it was the intention of the Government to charge Anti-dumping duty on raw ma....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2. Shri M.H. Patil relies on the following case laws in support of his arguments :- (1)   C.C. Cochin v. Arvind Export (P) Ltd. - 2001 (130) E.L.T. 54 (Tri. - LB). (2)   Tubex India Pvt. Ltd. v. C.C.E., Patna - 2001 (130) E.L.T. 382 (Tri. - Kolkata). (3)   Mekastar Telematics Ltd. v. C.C., New Delhi - 2001 (130) E.L.T. 285 (Tri. - Del.). (4) &....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r sub-heading 2936.27. (2)   In view of Chapter Note 1(a) to Chapter 29, chemically defined organic compounds whether or not containing impurities are classified under respective headings in Chapter 29 of HSN. As such, the imported products are classifiable as Vitamin C even though the same may have impurity and may not be of Pharmacopoeia grade. (3)   The appellants did ....