TaxTMI 
TaxTMI 
2017 (1) TMI 75
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the product on 9-12-2003 in the presence of importer/CHA. The sample was sent to Laxminarayan Institute of Technology, Nagpur on 10-12-2003 for conducting test to know whether its description is " Naturally Occurring Mineral Calcium Carbonate" or whether it is "Naturally Occurring Calcium Carbonate Coated with any coating agent". In the test result the Director of Laxminarayan Institute of Technology, Nagpur has certified that product is "Naturally Occurring Calcium Carbonate having coating of mild acid. Director in charge has also confirmed that particulars mentioned on the analysis report and also confirmed that the percentage of mild acid as 0.7 to 1.3%. In further investigation and recording the statements of various persons it has bee....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lcium carbonate was classified by the department under sub heading 2836.90. The Commissioner(Appeals), Nagpur held that classification under heading 25.30 was correct and allowed the appeal. The proceedings for change of classification once again initiated by the department on 17-11-2003. The Commissioner(Appeals) upheld the classification under heading 38.24 however deleted the fine and penalty against the said order. Appellant as well as Revenue filed appeal before this Tribunal, Tribunal dismissed both the appeals. Therefore though the classification was held under 3824.90, the penalty and fine was dropped as there was no malafide intention on the part of the appellant, for this reason extended period of demand could not have been invoke....
X X X X Extracts X X X X
X X X X Extracts X X X X
....authority despite considering the Tribunal's earlier order dated 22-2-2005, justified the invocation of extended period on the elaboration of certain facts suppressed by the appellant therefore appellant does not deserve any leniency, extended period was rightly invoked. 4. We have carefully considered the submissions made by both sides and perused the record. 5. As regard the dispute of classification, it does not remain res-integra as in the appellant's own case in the earlier proceedings, this Tribunal upheld the classification under CTH 38.24. Moreover, the issue is squarely covered by the this tribunal decision in case of Gulshan Sugar & Chemicals Works(supra) wherein the same goods was held to be classified under CTH 38.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oducts are specifically classified either as Mineral or as Miscellaneous list of such chemicals product under chapter 38. The notice has further given an illustrative list of such chemicals to substantiate their point. Also, page 161 to 163 of the said file there is another fax letter dated 19 10-1997 sent by notice to their lawyers which interalia mentions that the calcium carbonate is manufactured by process of mining and processing is pulveriser till desired size, particles and formed. This powdered form of calcium carbonate is then sent toot air separator where requires size of particles is separated and is coated with a very fine wax for impermeability to water and finished product is then packed in plastic bags for marketing. The impo....