2024 (2) TMI 1030

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....Debnath , Authorized Representative for the Respondent/Appellant ORDER PER R. MURALIDHAR : In these Appeals filed by the importer Appellant and Revenue, the issue is same. As per the importer, the product imported by them, Betine Hydrochloride falls under CETH 230990 whereas the Revenue has taken the stand that the same will fall under 29239000. In four Appeals, after due process, the Commissioner (Appeals) has held that the product cannot be classified under CETH 230990 and should be classified under 29239000 only and has confirmed the demands. Being aggrieved, the importer is before the Tribunal. In other five Appeals, the Commissioner (Appeals) has held that the product in question rightly falls under CETH 230990 and has set aside t....

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....rding the proposed change in the practice of assessment... I find enough force in such submission. In view of the said circular, the proper way of action for the assessing officer was to release the goods provisionally and to refer the matter to Board for proper guidance and instructions but this method was not adopted by him. Moreover, no sample was drawn for chemical test of the imported item. Thus, there is clear violation of the said circular of CBEC. 13. I find from the literature of the manufacturer that all these items have been registered as feed additives for use in animal nutrition on global basis. These are labeled as feed additives for animal nutrition purposes corresponding to the according legislation. These feed additives ....

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.... with render the goods suitable for specific use i.e. additive for animal feed and render the goods unsuitable for general use i.e. for human use and medicinal use. From the literature, find that the goods are registered for use in the animal nutrition, etc. and is not suitable for food and pharma application. Therefore, classification of this item under heading 2936 is completely ruled out. Consequently, there may not be any doubt that the said item is correctly classifiable under heading 2309. 20. In view of above, I confirm the classification of imported goods Betaine Hydorchloride 98% Feed Grade setting aside the under heading 2936 done by the lower authority in the impugned bills of entry and re-assess accordingly under sub-heading ....