2017 (7) TMI 630

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....ga, Advocate for the Appellant. Shri Madhusudan Reddy, Deputy Commissioner (AR) for the Respondent. ORDER [Order per: Madhu Mohan Damodhar] 1. Both these appeals being on the same issue, hence they are being disposed of a common order. 2. Brief facts of the case are that the appellants had imported sandalwood pieces of Tanzania Origin, packed in 50 Kg. jute bags and filed the above ....

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.... 3. Hence these appeals. 4. Today when the matter came up, for hearing, Ld. Advocate for the appellant, Smt. Ch. Kanaka Durga reiterated the grounds of appeal and gave written submissions which was taken on record. Ld. Advocate contended that the imported goods are sandal wood only, having a definite weight and mass hence do not fall under description of sandal wood chips and dust. She submits....

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.... justify change of classification to CTH 1211. The said Chapter Note is reproduced as under: Note: 1. This Chapter does not cover: "Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes." 7. On an analysis of this Chapter Note it clearly emerges that the exclusion therein will af....

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....as further acknowledged, in para 7 of his order, that the impugned goods "are cut pieces of sandal wood", and also concedes that they "are sold by weight". Having arrived at such findings, we are unable to fathom how the lower appellate authority nonetheless reiterates the adjudicating authority's finding for classification of the impugned goods under CTH 12119050. From the facts available on reco....