TaxTMI 
TaxTMI 
2007 (1) TMI 351
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....dent. [Oder per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit we take up the appeal. 2 The appellants are engaged in the manufacture of activated carbon from coconut shell charcoal. The process of manufacture is as f....
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....f without payment of duty. The authorities below classified this item under Heading 28.03 of the CETA Schedule and demanded duty of Rs. 1,40,846/- from the appellants for the period October - December 2004 and imposed on them equal amount of penalty. Hence the present appeal. 3. It is submitted by learned counsel that the authorities have treated the charcoal dust as 'other forms of carbon n....
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.... in the form of black powder. Carbonaceous matter means "residual carbon of activated carbon".' Relying on this report, learned SDR submits that the item in question is a 'form of carbon not elsewhere specified in the Tariff.' It is also pointed out that the appellant themselves had admitted that the commodity was made of carbon. 5.  We have considered the submissions. The lower authorities....
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....an this classification be approved inasmuch as even the Chemical Examiner's report gathered by the department does not claim the sample to be wholly composed of carbon. The report only refers to the product as carbonaceous matter. For the item to be classified as carbon under Heading 28.03, it should be composed wholly of the element carbon. The department, burdened with the classification, ....