2018 (6) TMI 139

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....pondent ORDER Per: Ramesh Nair The instant appeal has been filed by the revenue against Order-in- Appeal dt. 22.07.2009 issued by the Commissioner (Appeals), Mumbai - I. The brief facts of the case are that the Respondent had imported Sodium Ascorbate USP from china when there was Anti Dumping duty in force on Vitamin C and its synonyms imported from China. The revenue on post importation exami....

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....at the Sodium Ascorbate is Vitamin 'C' and Harmonised System of Nomenclature mentions the end use of Sodium Ascorbate as Vitamin - C. Thus it is one of the form of Vitamin 'C' only i.e synonyms can be deduced from its end use which is same for ascorbic acid. Besides this the note under notification No. 159/2003 dt. 24.10.2003 mentions the most commonly synonyms and not the only synonyms words. The....

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....ondent are liable for Anti Dumping duty. 3. Shri J.C. Patel, ld. Counsel appearing for the Respondent reiterates the findings of the impugned order to show that the same is based upon appreciation of facts and relevant Chemical literatures. 4. We have perused the facts of the case and the relevant material produced before us. In terms of Notification No. 150/2003 - Cus -dt. 26.10.2003, Anti Dump....

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.... is a salt. The DY. CC had clarified was that as per Indian Pharmacopeia (IP) both ascorbic acid and Sodium ascorbate were described under category of Vitamin C only. The adjudicating authority interpreted this opinion as sodium ascorbate being same as Vitamin C. The Appellant submitted a copy of IP General Notices wherein it is explained that "category' is provided for information only and is ind....