TaxTMI 
TaxTMI 
2019 (10) TMI 696
X X X X Extracts X X X X
X X X X Extracts X X X X
....'BLE DR SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Ms Shamita Patel, Advocate for the appellant Shri Bhushan Kamble, Assistant Commissioner (AR) for the respondent ORDER PER: C J MATHEW These appeals lie against the order of the lower authority, as confirmed by Commissioner of Customs (Appeals), Mumbai - I in order-in-appeal no. 867 to 873/MCH/JC/GR.I/2012 dated 15th October 2012, in the import of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lieu of confiscation in the adjudication order. 2. Learned Counsel for appellant contends that intent of the impugned notification is to exempt 'natural calcite powder' in all forms and to include those which are cleaned while withholding it from synthetic preparations which are otherwise known as 'precipitated calcium carbonate'. According to her, the goods had been provisionally cleared to enab....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ntral Board of Excise and Customs to demonstrate that such facility did not exist in the chemical laboratories of the Custom House. 3. Reliance is also placed by Learned Counsel on the decision of the Tribunal in Gulshan Polyols Ltd v. Commissioner of Central Excise & Service Tax, Meerut [2018 (12) TMI 1573-CESTAT ALLAHABAD] which has concluded that samples that are not 'precipitated calcium carb....
X X X X Extracts X X X X
X X X X Extracts X X X X
....escription as 'natural calcite powder' without more specific tests and that reliance on tests does not suffice to revise the classification claimed at the time of import. 5. The contention of the appellant that 'oil absorption value' and 'particle size' are both critical in determining classification cannot be lost sight of. The test report does not refer to 'particle size' and it has been offici....