2023 (10) TMI 1004

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....AL) And HON'BLE MR. K. ANPAZHAKAN, MEMBER (TECHNICAL) Mr. Arijit Chakraborty, Advocate for the Appellant Mr. S. Debnath, Authorized Representative for the Respondent ORDER PER R. MURALIDHAR : The Appellant has imported Joss Powder for usage in their finished goods known as Jigged Powder. They were importing these consignments right from May 2003 onwards and 11 consignments were imported b....

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....behalf of the Appellant submits that they have imported several consignments during the period 2003-2004 through Haldia (Port) as well as through Kolkata (Port), classifying the goods under 4401 30 00. Even the provisionally assessed imports were finalized on different occasions under 4401 30 00. 3. The Learned Counsel submits that the product in question falls clearly under 4401 30 00 and is not....

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....n all such cases, the Lab Report given by CRL clearly specifies that there is no medicinal property in the tested goods. 4. Further he submits that the classification has been unilaterally changed from CET 4401 to CET 1211. He submits that in terms of Circular dated 11/06/1988, whenever any classification of the product is changed, it has to be done only with the prior approval of the Commissione....

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.... by the Assistant Commissioner of Customs that he has categorically stated that the classification of goods under CET 44013000 is settled and the Bill of Entry has been assessed finally in terms of Test Report dated 11/10/2004. This shows that the goods were being classified by the Department itself under CET 44013000. 9. Circular No. 41/98 dated 11/6/1998, specifies that if the classification fo....