2007 (1) TMI 351

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....sa Seshagiri Rao, SDR, for the Respondent. [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 ch....

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....which is called 'charcoal dust', is disposed of 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 treat....

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.... reads thus :- 'The sample is carbonaceous matter 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.  W....

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....horities under Heading 28.03. By no stretch of imagination can 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 elemen....