2011 (8) TMI 671

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....t Per: S.S. Kang Heard both sides. 2. The appellant filed this appeal against order-in-appeal passed by the Commissioner (Appeals). The appellant made import of goods and declared the same as Rovimix B2 80 SD (feed grade not for medical/human use) and claimed classification under sub-heading 2309.90 of the Customs Tariff. The sample was taken and the opinion of the Deputy Chief Chemist wa....

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....the goods were cleared under Chapter 23 of the Tariff. For the subsequent import which is in dispute in the present proceedings, the Chemical Examiner's report is contrary to the earlier opinion. The contention is that the Chemical Examiner gave contrary opinions in respect of the same goods and the appellant specifically asked for cross-examination in the reply to show cause notice, dated 18.10.2....

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.... behalf of the Revenue brought to our notice that w.e.f. 1.1.1995 the Chapter Notes to Chapter 29 were amended to the effect that separate chemically defined organic compounds with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport are classifiable under Chapter 29 of the Tariff. The contention is that dextrin is a carbohydrate which is an anti-cakin....