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Issues:
1. Classification of imported goods under Customs Act, 1962 2. Assessment of basic duty under specific headings 3. Countervailing duty levy under the Central Excise Tariff Analysis: The judgment pertains to a revision application under Section 131 of the Customs Act, 1962, treated as an appeal before the Tribunal. The appeal concerns the importation of "Carmine SS" classified by Customs authorities as "colouring matter" under Heading No. 32.04/12(1) and countervailing duty under Item 14D of the Central Excise Tariff. The appellants argued for assessment under Heading No. 29.01/45(19) as "laboratory chemicals." The Government of India order-in-revision involving a similar case supported the assessment of gas/chromatographic chemicals as laboratory chemicals under Heading No. 29.01/49(19) based on packing and compliance criteria. Customs records showed the imported goods were in 25 gms. packings, contrary to the 1/2 kg. or 1/2 litre requirement. The respondent contended that "Carmine SS" was a pigment derived from cochineal without a definite chemical composition, justifying the initial classification. The appellants provided certificates from medical laboratories to demonstrate the goods' laboratory application. Despite the lack of a specific chemical composition, Note 2 to Chapter 29 was deemed broad enough to cover substances as laboratory chemicals under sub-heading 19 of Heading 29.01/45 based on packing, purity, and other criteria. The Tribunal opined that the goods, including "Carmine SS," qualified for assessment as laboratory chemicals under Heading No. 29.01/45(19) for basic Customs duty, warranting a refund. However, as countervailing duty did not apply per the Central Excise Tariff and the appellants did not contest it, no relief was granted in that regard. The judgment emphasized the expansive scope of "laboratory chemicals" under the Customs Tariff Schedule, focusing on the goods' intended use rather than their specific chemical composition.
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