2018 (12) TMI 667

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....Commissioner held as follows: 'I hereby, direct the importer to pay duty difference of Rs. 29,57,703/- (Twenty Nine Lakh Fifty Seven Thousand Seven Hundred And Three Only) at the rate of 30% BCD as claimed by the importer with the applicable rate of interest under Section 28AB of Custom Act 1962.' 2.1 Appellants had imported goods as detailed in table below claiming classification under CTH 29157020. They accordingly paid Custom Duty @ 12.5 and CVD @ 16% and other custom duties as applicable. S No B/E No Date Description Assessable Value Duty Paid 1 686780 26.06.06 Kortaacid 1655 851115 312668 2 688425 01.07.06 Kortaacid 1655 857563 315037 3 691964 18.07.06 Kortaacid 16....

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....osing to classify the imported good under heading 38231119 and for demanding differential duty along with interest. 2.3 Show Cause Notice was adjudicated by the Assistant Commissioner as per the order referred in para 1, supra. On appeal Commissioner (Appeal) upheld the order of Assistant Commissioner. Hence this appeal before us. 3.0 In their appeal, appellants submitted that a) Goods imported by them merit classification under CTH 38231190 and not under CTH 38231119 as held by the authorities below. b) By classifying the goods under CTH 38231190 benefit of exemption under Notification No 21/2002-Cus dated 1^st March 2002 (S No 139), should be admissible to them. Accordingly imported good should be subjected to Basic Custom Dut....