2018 (12) TMI 1573

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1 on the ground that the appellant's product "Ground Natural Calcium Carbonate" is not classifiable under chapter heading 25.30 of Central Excise Tariff Act, 1985 as claimed by the appellant and the same is to be classified under chapter heading 2836 of Central Excise Act. 2. The facts of the case are that the appellant were engaged in manufacture of Precipitated Calcium Carbonate and were classifying the same under Chapter heading 28 of Central Excise Tariff Act, 1985. They introduced the new product namely "Ground Natural Calcium Carbonate" and intimated to the appellant in July and August 2006 claiming that as such as there is no involvement of Precipitated Calcium Carbonate, therefore the same would be classifiable under chapter 25 o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er the "Ground Natural Calcium Carbonate is classifiable under chapter heading 25309090 as claimed by the appellant or under chapter heading 28365000 of the Central Excise Tariff Act, 1985 as claimed by the Revenue. 7. To know what is the product, the test report is the main document. On the basis of test conducted of chemical compounds of the product are relevant to classify the same. Admittedly in this case, the samples were drawn and were sent to a Natural Physical Laboratory, New Delhi and thereafter the samples were sent for examination to the Chemical Examiner, Central Revenue Control Laboratory, New Delhi. As per the test report, the samples do not qualify "Precipitated Calcium Carbonate" as per IS 8167/1978. 8. For better appr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....x/CLD/Int/Misc/26 04/white 97.6 21.0 1.1 45.2 3. C.Ex/CLD/Int/Misc/27 03/yellow 98.2 25.0 1.2 45.8 4. C.Ex/CLD/Int/Misc/28 1/07-08 97.8 25.7 1.0 42.9 5. C.Ex/CLD/Int/Misc/29 1/07-08 98.0 17.0 1.2 45.4 6. C.Ex/CLD/Int/Misc/30 9/Kunal/07 98.2 24.0 1.1 43.7 7. C.Ex/CLD/Int/Misc/31 8/Kunal/07 97.8 22.0 1.2 44.0 8. C.Ex/CLD/Int/Misc/32 7/Kunal/07 98.0 25.1 1.1 43.8 9. C.Ex/CLD/Int/Misc/33 5/Kunal/07 98.3 26.0 1.0 43.6 10. C.Ex/CLD/Int/Misc/34 ------------ 98.1 23.4 1.2 43.2 On the basis of analytical finding as above samples do not conform to the specification of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ption of Samples Ground Calcium Carbonate 2414107 Name of (2) (3) Date of and batch No. draul (4). (5) No. of containers (6) Quantity (7) Indentification mark, if any, 11/01/07 ONE 450 grams Approx. Information vide declaration under Rule 173B/other information if any (8) The sample is to be tested for Physical properties and is Chemical Composition as also how it is different from Precipitated calcium carbonate. Signature for shangurs & Chem 171.07 منات Note (i) (ii) Authorised Signs Signature017 forwarding officer SUPERINTENDENT CENTRAL EXCISE RANGE: JANSATH ROAD MUZAFFARNAGAR-II A separate T....