TaxTMI 
TaxTMI 
2024 (4) TMI 701
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....been filed by the M/s. Shhivtek Industries Private Limited against an order seeking to change the classification of the product imported by the appellant. 2. Learned counsel for the appellant pointed out that they were importing WAXSOL-911(A) grade. Learned counsel pointed out that they were seeking to classify the goods under the heading 2710. The DRI drew samples and obtained an opinion of chemical examiner regarding the composition of the product as well as on the classification. The chemical examiner gave an opinion that the goods are classified under 3405. He pointed out that similar matters have been examined by tribunal earlier wherein import of same item was involved. He pointed out that, after examining the arguments raised in the....
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....ct is an Industrial Raw Material for manufacturer of another Industrial Raw Material i.e. Chlorinated Paraffin Wax and cannot be covered under Tariff Heading 3405 and that even explanatory notes to CTH 3405 (2017 edition) as well as the finding of the learned adjudicating authority, in para 45.2 point to the effect that Waksol 911-A, Waksol 911-B, is not exclusively used for Chlorination and can also be used for other purposes like Polishes, cream and similar preparations for the maintenance of wooden furniture, floors for other wooden work. The findings therefore only show the possibility and do not conclusively decide the nature of the product or its classification as the product literature and material on record shows that Waksol product....
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.... is warranted including of consideration of chapter 2712. In view of claim of product being in the nature of Slag wax, same needs elaborate discussion and findings from the authority below. The decisive usage required to be established by the department has to be predominant or common usage and not merely based on possibility as laid down by the apex court in 1996 (87) ELT 584 (S.C.) in CCE Vs. Hico Products (P) Ltd. We, therefore, allow the appeal by way of remand directing the adjudicating authority to determine the exact nature and usage of the product imported. While doing so, the rival claims shall be considered including that of chapter 2712, by not getting influenced in any way by the classification indicated by the chemical analyst.....