2018 (3) TMI 367

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....litated by RMS for No Assessment and No Examination and the importer s declaration and self assessment was accepted by the system. Accordingly the assessed duty was paid by the importer and the goods were given out of charge. The case of the department is that the goods i.e. Bentonite Powder BH 200 Mesh and Volclay Bentonite Powder Fine 325 Mesh were Activated Bentonite classifiable under CTH 38029019 attracting duty at a higher rate. The department also contended that against tariff item 25081090, for the entry in column (2), the entry other (includes process and ground) was substituted vide Notification No.137/2006-NT-Cus. dated 29.12.2006. Accordingly it is obvious that CTH 2508 covers only processed and ground clay/earth and does not ex....

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....failed to do so. Therefore the department has not discharged the burden for disputing the classification. In support, he placed reliance on the following judgments:- (i) Puma Ayurvedic Herbal (P) Ltd. 2006 (196) ELT 3 (SC); (ii) Garware Nylons Ltd. 1996 (37) ELT 12 (SC); (iii) HPL Chemicals Ltd. 2006 (197) ELT 324 (SC); (iv) Railway Equipment and Engg. Works 2015 (325) ELT 184 (Tri.-Del.). 3. Ms. Trupti Chavan, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. She submits that as per the specification of the goods i.e. bentonite powder BH 200 mesh and volclay bentonite power fine 325 mesh, the goods are activated bentonite and therefor....

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.... not activated bentonite. The Revenue could not bring anything on record to contradict this certificate. Therefore, in absence of any evidence which can remotely indicate that the product is activated bentonite, we cannot agree with the finding given by the learned Commissioner in the impugned order. We have also read the judgment relied upon by the learned counsel and found that the courts have clearly held that the burden of classification is on the Revenue which has to be discharged with evidence. In the present case, no such burden was discharged by the Revenue. 5. Accordingly, the impugned order is not sustainable and the same is set aside. The appeal is allowed. ( Pronounced in court on 22.2.2018 ) ============= Document 1 ....

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....HEMICAL ANALYSIS - MOISTURE FREE: Element Element " SIO- 63 02 MgO 267 A60 21.05 Na.O 2.57 Fe₂Di 3.25 Ca 0.65 F&G 0.85 7:ace 01.72 101 5.64 Specification: 12% Max as shipped Result 81% Misture pH: 8.5 10.5@5% solids Sieve: 96% Min: Through 200 Mesh Viscosity Specifications 12 cps¨Minimum. Packing. 50 th mulli-wall paper bags Resuit 96.88 Result 14,5 ps Document 3 January, 2008 AnTech Reso Annexvores 73239.0530 Tag 32.885-1235 mezours.com CERTIFICATE OF ANALYSIS Product: LOTNO Quantity Volala SPV, 200 Mesh Bentonite 3040/ 7100 lbs or 499.09 kg Purchase Order No. IMP/0003211915/EWAC/F1452 Descap....