AI Drafter 
TaxTMI 
TaxTMI 
2024 (6) TMI 916
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....intendent (AR), for the Respondent ORDER In the present appeals, the differential Customs duty demand has been confirmed by reclassifying the imported "Apatite (Ground) Calcium Phosphate" from CTH 25102030 as claimed by the importer, to CTH 28352690, alongwith interest and penalty against the main Appellant i.e. M/s. Arta Broch Ceramics P. Ltd. as well as personal penalties are imposed on the Director, as well as CHA firm and its partners. 1.1 The following duty and penalties are imposed vide the impugned order: A). Arta Broch Ceramics Pvt.Ltd..:- SR No Appeal No. Period involved SCN date OIO No. Amount of duty (RS) Amt. of penalty (Rs.) 1 C/10389/2023 April'17 to Feb'20 23.03.2022 & 16.03.202....
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....llants submitted that the Appellant had imported "Apatite (Ground) Calcium Phosphate", which is a natural product, from M/s. Global Ceramics as well as M/s. East Gate, and all the consignments are treated to be identical in the present proceedings inasmuch as based on single consignment sampling and testing, case is booked for all the imports made during the material period. 2.1 He further submitted that in the present case, sample was drawn from factory premises somewhere in November' 2020 for goods imported and cleared from Customs port as early as in Feb'2020 and such test report dated 01.01.2021 (which suggested that the sample was synthetic and calcined) cannot be relied upon in terms of judgment of the Hon'ble Punjab and Haryana Hi....
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.....6.4.17 and after drawl of sample and testing the same, the goods were classified under Chapter 25, which was not disputed by revenue authorities as well and there is no reason to disturb such classification as such. Not only this, the concurrent periodic imports are regularly assessed provisionally and after testing the samples, are being classified under Chapter 25 only by Customs authorities. He submitted that for period prior to as well as after the disputed imports, the very same goods from very same suppliers are being classified concurrently under Chapter 25 and the duty demand for intervening period cannot be raised by classifying the product under Chapter 28 at all. He further submitted that since the imported goods were only natur....
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....ions have been finally approved under Chapter 25 only, and not under Chapter 28. There is no reason why a different view should be taken in the intervening period for the present dispute as well, more so, when the re-test report in the present case too does not justify classifying the product under CTH 2835 at all. 5.9 The product is admittedly natural and not calcined, and as such, being mere mineral, and accepted by the Customs department for previous period as well as all subsequent imports into India, should be therefore correctly classified under CTH 2510 as claimed by the Appellant and not under CTH 2835. 5.10 We also find that the UK Tariff Ruling obtained by the overseas supplier viz. M/s. Global Ceramics, too has ....
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.... classification based on description as per General Rules of Interpretation for Tariff. 5.13 Since on merits of the issue, the product is found classifiable under CTH 2510 itself, and the demand therefore must fail, we do not deem it necessary to deal with various other averments raised by the Appellant. Suffice it to say, we do not see any reason to personally penalise either the Directors of importer, or CHA or the other importers for having engaged in communication with overseas supplier to put proper and correct description of goods on documents, or for that matter, the overseas supplier itself, since the goods were always classifiable under CTH 2510 as natural mineral itself all along. 6. Accordingly, the impugned ord....