AI Drafter 
TaxTMI 
TaxTMI 
2014 (4) TMI 338
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....009, under CTH 38231900 of the Customs Tariff Act, 1975. 2. Brief facts of the case are that M/s. Krishna Petrochemicals, Ahmedabad (Respondent) filed the above bill of entry seeking classification of the imported Palm Kernal Acid Oil under CTH 38231900. The samples of the imported goods were drawn and sent to Chemical Examiner, Customs & Central Excise Laboratory, Vadodara. Chemical Examiner, Vadodara vide his report dated 01.1.2010 gave the following report:- The sample is in the form of black coloured viscous liquid, it is having FFA (as lauric acid) = 23.1 and it is other than Palm Kernal Acid Oil. 2.1 On a further query Chemical Examiner, Vadodara vide letter dated 08.02.2010 gave the following clarification:- T....
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....nied that the product of sample does not conform to the specifications for acid oil as laid down in IS 12029:1986. The exemption Notification 21/2002-Customs dated 01.3.2002 as amended vide Notification No. 91/2007-Customs dated 02.08.2007, which made distinction of product of less than and more than 20 percent FFA for items falling under CTH 1513. The contention of the importer that the goods to be classified under CTH 15 should have maximum of 5% FFA is not acceptable. As far as test results and opinion of the Chemical Examiner is concerned, the goods cannot be treated as Acid Oil and it may not be classified under CTH 38. 2.5 First appellate authority decided the classification of the imported goods under CTH 38231900 a....
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....e security for differential duty i.e., the duty already paid and additional duty demanded by the Adjudicating authority. (c) This arrangement would be, of course, subject to the final outcome of the Departments appeal which is pending before the Tribunal. [2] It would be open to the Department to request the Tribunal to take up the Appeal for early hearing. [3] We have expressed no opinion on the merits of the classification and leave the entire issue open to be judged by the Tribunal in accordance with law. 4. Early hearing of the present appeal was allowed by an order No. M/1749/WZB/HAD/2012 dated 11.09.2012 of this Bench. Shri G.P. Thomas (AR) appearing on behalf of the Revenue argued that as per the directions of Comm....
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....under CTH 1515 and Commissioner (Appeals) had only the option of deciding the classification of imported goods either under CTH 1513 or CTH 38231900, as per the show cause notice issued. That Revenue has not taken any ground in this appeal as to why classification decided by Commissioner (Appeals) under CTH 38231900 is not correct. It was his case that at this stage Revenue cannot go beyond the scope of show cause notice that CTH 1515 was the correct classification of the imported goods. Learned advocate, interalia, relied upon the case law of NTB International Pvt. Limited vs. CCE, Mumbai [2013 (296) ELT 271 (Tri. Del.)]. 6. Heard both sides and perused the case records. The issue involved in the present appeal f....
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....to classify their product under Heading 5910.00 on 16-2-2000. The goods were sent for chemical examination and as per chemical test report dated 23-3-2000, the authorities did not issue any corrigendum to the show cause notice to classify the product under Chapter Sub-heading 4010.90. Thereafter, the adjudicating authorities classify the product under Heading 5603.00, as claimed by the appellants. Against that order Revenue filed an appeal before the Commissioner (Appeals) to classify the product under Sub-heading 4010.90. The contention of department was opposed by the appellants on the ground that the Commissioner (Appeals) cannot travel beyond the show cause notice, as in the show cause notice proposed to classify the product under Chapt....