2019 (6) TMI 1078

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....mmissioner (AR), for the Respondent. ORDER [Order per : D.M. Misra, Member (J)]. - This is an appeal filed against Order-in-Appeal No. 403/MCH/JC/Gr.IIA/2012, dated 19-7-2012 passed by Commissioner of Customs (Appeals), Mumbai-I. 2. Briefly stated the facts of the case are that the appellant had imported one "MIT-50% and CIT/MIT-14%" i.e. "5-chloro-2-methyl-4-isithiazolin-3-one" and ....

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....id submission dispensing personal hearing. It is the contention of the appellant that the imported goods were used by them as 'preservatives' in their finished goods to prevent growth of bacteria in order to increase its shelf life as the said finished goods contain vegetable oil derivatives which are susceptible for biodegradation over a period of time on storage. The said goods are properly clas....

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.... anti-bacterial and antifungal properties are generally put to use as preservatives. It is their contention that the aforesaid information was rejected by the Learned Commissioner (Appeals) observing that since the goods are classifiable under CTH 3808 94 00, it is mandatory that it should be registered with the Central Insecticides Board, and ignored the said classification. 4. Learned AR....