2025 (2) TMI 111

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....And HON'BLE MR. M. AJIT KUMAR, MEMBER (TECHNICAL) Shri Viraj Reshamwala, Advocate for the Appellant Shri Anoop Singh, Authorized Representative for the Respondent ORDER Per: Shri P. Dinesha The issue being identical in the three appeals, these appeals were heard together and are being disposed of by this common order. 2. The Appeal Nos.C/41635/2015 & C/41636/2015 are filed agains....

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....ion by the importer had resulted in short levy of duty. 2.2 Thus, show cause notices came to be issued proposing to re-classify the imported goods under tariff item 29159090 under - 'Other'. It appears that the importer filed its reply to the show cause notices and thereafter, it appears that the importer was afforded opportunities of personal hearing. From the OIOs, we find that upon availing ....

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....; even before the First Appellate Authority the importer having not participated in the proceedings despite opportunity being given, the FAA appears to have dismissed by appeals vide Order-in-Appeal No.432/2015 dated 24.04.2015; OIA No.433/2015 dated 24.04.2015 and Order-in-Appeal No. 566/2015 dated 26.06.2015 thereby upholding the findings in the Orders-in-Original. It is against these Orders-in-....

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....indings in the Orders-in-Original is that the impugned goods is neither a 'salt' nor 'ester of Palmitic' or 'Stearic Acid', subheading 2915.70 of Customs Tariff which deals with Palmitic Acid and Stearic Acid, their salts and esters; tariff 2915 7090 is very specific and limited to those two fatty acids and their salts and esters which cannot be stretched to include other saturated fatty acids, li....