2013 (12) TMI 118

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....espondent M/s. NDC Drug & Chemical P. Ltd. imported consignment of Xanthan Gum USP 80 Mesh vide bill of Entry No. 813195, dated 18-12-2009 and claimed classification under Heading No. 39.13 of the Customs Tariff. On examination of the goods, it appeared that the classification claimed by the appellant is not correct and the product merit classification under Heading No. 13.01. Accordingly, the matter was referred to the Dy. Chief Chemist along with catalogue and literature submitted by the importer. The Dy. Chief Chemist vide report dated 31-12-2009 opined that since the product under import is produced by natural process (bacterial fermentation of carbohydrates which are also natural in origin) and has characteristics of natural gum, hence....

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....he finding of the lower authorities and submits that as per Dy. Chief Chemist's report available on record, the product has characteristics of a natural gum and the process involved in the manufacture of the product is a natural process and therefore, the product merits classification under Heading No. 1301 90 34. 5. We have carefully considered the rival submission. Heading 1301 90 34 refers to Xanthium Gum. The product under importation is Xanthan Gum USP 80 Mesh. No evidence is available on record to show that the Xanthan Gum under import and the Xanthium Gum specified in Heading 1301 90 34 are one and the same. The product literature of the manufacturer shows the following : "Xanthan Gum, which is mainly made from starch, is ....