2011 (6) TMI 419

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....ssification under chapter sub heading 34029020. The imported products were in fact declared in the bills of entry as follows: 'Sulphonated Fish Oil OPTIMALIN UPNC' (in the case in appeal No.C/371/07) 'Sulphonated Fish Oil ADUVAX LB & OPTIMALIN UPNC' (in the case in appeal No.C/360/07) 'Sulphonated Fish Oil SULCODOL CI'. (in the case in appeal No. C/372/07) 4. The department allowed provisional clearance of the goods after drawing samples which were sent to Central Revenue Control Laboratory (CRCL) for testing. As per test reports, 'the sample was a preparation having Sulphonated Fish Oil and additives.' On the basis of test reports, the show cause notices were issued proposing classification of the imported products under chapte....

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....nder chapter sub heading 34039100. In this regards, he relied on the decision of the Tribunal in the case of M/s. Associated Finishing Agency vs. CC, Chennai reported in CESTAT-MAD and the decision in the case of Prema Colors & Chemicals vs. CC, Chennai reported in 2008 (231) ELT 96. 6. We have carefully considered the submissions and perused the records. At the outset, we note that the burden to prove classification of the imported products is on the department. We are dealing with classification of items claimed as 'Sulphonated Fish Oil', a chemical. The chemical examiner's report relied upon by the department referred to the imported materials as 'the sample was a preparation having Sulphonated Fish Oil and additives.' The additives h....