2016 (11) TMI 221

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....sst. Comm. (AR) for respondent ORDER The appellant, M/s. Shubham Pharmachem Pvt. Ltd. imported 'Fenbendazole' and sought to classify the same under heading 29332990. Revenue issued a show-cause notice alleging that the said item is classifiable under heading 29339900 and therefore, the imports were restricted and licence was required as per foreign trade policy. The matter was adjudicated an....

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.... 29339900 Other   2.1 He argued that the entire case of the Revenue is based on Harmonised Commodity Data Base of World Customs Organization (WCO) where it is specifically classified under heading 2933.99. He pointed out that these documents have not been appreciated. He also pointed out tat it is not clear as to what period the said data base pertains to and what were the entries i....

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....the so called database of world customs organization of which the impugned order is based. 4. We have gone through the rival submissions. We find that the only ground on which the impugned order is based is the so called database of world customs organization. The Revenue has failed to produce the same and therefore, the same cannot be considered for the purpose of classification. 5. The lea....