2016 (11) TMI 221

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.... 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 and the go....

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....enue 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 in the tariff at the material time. He argued that all compounds containing imi....