2014 (1) TMI 629

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.... Commissioner (AR) ORDER This application filed by the appellant seeks waiver and stay. The appeal and the stay application are directed mainly against demand of duty of Rs. 2.47 crores on 'RBD Palm Stearin' manufactured by the appellant from imported crude palm oil and cleared for home consumption during September 2008 to December 2010. The appellant classified the goods under SH 1511 90 90. Th....

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....and submits that the product was misclassified by the appellant with intent to claim the benefit (nil rate of duty) of the aforesaid notification and thereby to evade payment of duty on the goods. 2. The learned counsel has submitted that, during the material period, the appellant was carried away by the Boards Circular No. 81/2002-Cus. dated 03.12.2002 wherein it was clarified that Palm Stearin....

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....Vs. CCE, Guntur [2007 (208) E.L.T. 321 (S.C)] and that the beneficial circular dated 03.12.2002 has to be applied to the instant case. Prima facie, in the absence of authoritative chemical test report indicating the composition of the subject goods as triglycerides of fatty acids, the appellant cannot claim any benefit under the circular dated 03.12.2002. The learned Additional Commissioner (AR) h....