TaxTMI 
TaxTMI 
TaxTMI 
2024 (6) TMI 916
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....RDER 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 AHM-CUSTM-000-COM-034-35-22-23 dated. 07.03.2023 67,45,503/- (61,....
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....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 High Court in the cases of Raghav Woolen Mills P. Ltd. 2020 (372) E.L.T. 42 (P & H) and Super Oil Company 2020 (372) E.L.T. 536 (P & H). He also submitted that neithe....
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....o 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 natural, even if calcined, they can at the most be classified under CTH 31 but under no circumstances can they be classified under CTH 2835. 2.4 He also relied upon the OIA....
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....spute 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 confirmed that the goods, i.e. Natural Calcium Phosphate (Apatite) used for production of ceramic tableware is a natural mineral product falling under Tariff Heading 2510 only. While such rulin....
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....re 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 orders are quashed and set aside and the appeals are allowed with consequential relief." 4.1 We note that after detailed examination of Tariff entries as well as HSN Explanatory Notes, this Tribunal concluded that the C....